Legal Opinion

Robert P. Shook and Barbara I. Shook v. United States

Court of Appeals for the Eleventh Circuit

Decided August 29, 1983No. 82-7224PublishedCited by 96 opinions

1Opinion of the Court

VANCE, Circuit Judge:

This is an appeal by taxpayers from a summary judgment for the government for a federal income tax refund suit. We reverse.

The precise question before the court appears simple: Is there a genuine issue of material fact as to what taxpayer Barbara I. Shook settled in exchange for a $200,000 convertible note that she received? The details, however, are much more complicated.

A logical starting point is April 15, 1943 when each of the three principal stockholders of a closed family corporation known as Ingalls Iron Works Company granted that corporation an option to purchase…

2Cases cited20 opinions

  1. Lyeth v. HoeySupreme Court of the United States · 1938
  2. Warrior Tombigbee Transportation Company, Inc. v. M/v Nan Fung Etc., John K. Irish, Inc.Court of Appeals for the Eleventh Circuit · 1983
  3. R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
  4. Impossible Electronics Techniques, Inc. v. Wackenhut Protective Systems, Inc.Court of Appeals for the Fifth Circuit · 1982
  5. Bricklayers, Masons and Plasterers International Union of America, Local Union No. 15, Orlando, Florida v. Stuart Plastering Company, Inc.Court of Appeals for the Fifth Circuit · 1975

15 more not listed; retrieve them via the Exa API.

3Cited by96 opinions

  1. Alex John, Jr. v. State of Louisiana (Board of Trustees for State Colleges and Universities)Court of Appeals for the Fifth Circuit · 1985
  2. Bryant v. Better Business Bureau of Greater Maryland, Inc.District Court, D. Maryland · 1996
  3. Shreve v. Sears, Roebuck & Co.District Court, D. Maryland · 2001
  4. Akalwadi v. Risk Management Alternatives, Inc.District Court, D. Maryland · 2004
  5. Brown v. Dep't of Pub. Safety & Corr. Servs.District Court, D. Maryland · 2019

91 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API