Legal Opinion
O'BRIEN v. United States
District Court, C.D. Illinois
Decided March 16, 1984No. 83-1234PublishedCited by 8 opinions
1Opinion of the Court
DECISION AND ORDER
ROBERT D. MORGAN, District Judge.
Both plaintiff and defendant have filed motions for summary judgment, and the entry of summary judgment is justified. Since all material facts are stipulated, or otherwise admitted, the only issues remaining relate to the legal consequences compelled by those facts. One party is entitled to judgment as a matter of law. Rule 56, F.R.Civ.P.
FACTS
Joseph G. O’Brien died on February 1, 1974. Prior to his death he had made gifts, individually, of shares of stock in a closely-held corporation to his children, including the plaintiff. He had also…
2Cases cited8 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Achille F. Ford v. United States. Jeanne F. Harlow v. United StatesUnited States Court of Claims · 1960
- Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
- Bob Mozert v. Hawkins County Public SchoolsCourt of Appeals for the Sixth Circuit · 1985
- Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. CommissionerUnited States Tax Court · 1996
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
3 more not listed; retrieve them via the Exa API.