Legal Opinion
TRUE v. United States
Court of Appeals for the Tenth Circuit
Decided September 9, 1999No. 98-8015PublishedCited by 56 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
Appellants, Jean D. True (individually and personal representative of the estate of Henry A. True, Jr.), Henry A. True III, Karen S. True, Diemer D. True, Susan L. True, David L. True, and Melanie A. True (hereinafter “taxpayers,” “Trues,” or “True family”), challenge the district court’s summary judgment order in favor of the government, claiming the court erroneously applied the step transaction doctrine to invalidate certain business transactions they executed. In addition, Appellants argue the district court erred when it refused to apply the collateral estoppel…
2Cases cited40 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Gregory v. HelveringSupreme Court of the United States · 1935
- McKart v. United StatesSupreme Court of the United States · 1969
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
35 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Sealock v. State Of ColoradoCourt of Appeals for the Tenth Circuit · 2000
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Long Term Capital Holdings v. United StatesDistrict Court, D. Connecticut · 2004
- Brandt v. Wand PartnersCourt of Appeals for the First Circuit · 2001
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
51 more not listed; retrieve them via the Exa API.