Legal Opinion
St. Joseph Bank And Trust Company v. United States
Court of Appeals for the Seventh Circuit
Decided September 14, 1983No. 82-2477PublishedCited by 1 opinion
1Opinion of the Court
716 F.2d 1180
83-2 USTC P 13,537, 83-2 USTC P 9586
ST. JOSEPH BANK AND TRUST COMPANY, a South Bend, Indiana,
Trustee of the James C. Massey 1977 Irrevocable Trust for
and on behalf of John Massey Irrevocable Trust, Peter C.
Massey Irrevocable Trust, Robert E. Massey Irrevocable
Trust, and Thomas A. Massey Irrevocable Trust, Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.
No. 82-2477.
United States Court of Appeals,
Seventh Circuit.
Argued April 21, 1983.
Decided Sept. 14, 1983.
David English Carmack, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for…
Also in this document: Concurrence.
2Cases cited8 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Glen v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. HalliwellCourt of Appeals for the Second Circuit · 1942
- Matthews v. United StatesUnited States Court of Claims · 1970
- Dorman v. DormanIndiana Supreme Court · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Plastic Toys v. Comm'rUnited States Tax Court · 1968