Legal Opinion
United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, Deceased
Court of Appeals for the Eighth Circuit
Decided August 26, 1968No. 18869PublishedCited by 21 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
This case presents a federal estate tax issue under § 2043(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 2043(a). 1 The statute concerns the measure of includability in the gross estate of a decedent’s inter vivos transfer made for an insufficient consideration. The United States appeals from the judgment entered in favor of the representative of the estate in his suit for refund of estate and gift taxes paid. The gift tax issue, however, is not urged on the appeal. The district court’s memorandum is Righter v. United States, 258 F.Supp. 763 (W.D.Mo.1966).…
2Cases cited25 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Farmers Co-Operative Elevator Association Non-Stock of Big Springs, Nebraska, a Cooperative Corporation v. Arthur C. StrandCourt of Appeals for the Eighth Circuit · 1967
- Cornelia O'COnnOr Grey, James Charles Grey and Michael Carter Grey v. First National Bank in DallasCourt of Appeals for the First Circuit · 1968
20 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Frank G. Fenix and Jessie P. Fenix v. Robert H. Finch, Secretary of Health, Education and WelfareCourt of Appeals for the Eighth Circuit · 1971
- Rubber Research, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1970
- Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- A. Duda & Sons Cooperative Association v. United StatesCourt of Appeals for the Fifth Circuit · 1974
16 more not listed; retrieve them via the Exa API.