Legal Opinion

Estate Of Robert B. Margrave

Court of Appeals for the Eighth Circuit

Decided March 31, 1980No. 79-1267Published

1Opinion of the Court

618 F.2d 34

80-1 USTC P 13,346

ESTATE of Robert B. MARGRAVE, Deceased; the United States

National Bank, Executor and Trustee of the Robert

B. Margrave Revocable Trust, Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

No. 79-1267.

United States Court of Appeals,

Eighth Circuit.

Submitted Nov. 5, 1979.

Decided March 31, 1980.

Karl P. Fryzel (argued), Tax Div., Dept. of Justice, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Ernest J. Brown, and Jonathan S. Cohen, Attys., Washington, D. C., on brief, for appellant.

Jeffrey L. Stoehr (on brief), McGrath, North, O'Malley & Kratz, Omaha, Neb.,…

2Cases cited18 opinions

  1. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  2. United States v. MichelSupreme Court of the United States · 1931
  3. Commissioner v. Estate of NoelSupreme Court of the United States · 1965
  4. Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
  5. Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950

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