Legal Opinion
Finfrock v. United States
District Court, C.D. Illinois
Decided March 20, 2012No. 11-3052PublishedCited by 1 opinion
1Opinion of the Court
OPINION
SUE E. MYERSCOUGH, District Judge.
This cause is before the Court on the parties’ cross-motions for summary judgment. See Plaintiffs Motion for Summary Judgment (d/e 10); Defendant’s Motion for Summary Judgment (d/e 11). The sole issue is whether Treasury Regulation 20.2032A-8(a)(2) (26 C.F.R. § 20.2032A-8(a)(2)) is a valid regulation. For the reasons that follow, this Court finds that the regulation is invalid. Because additional issues remain to be determined, however, the Motions for Summary Judgment are taken under advisement.
I. FACTUAL BACKGROUND
The parties have stipulated to the…
2Cases cited11 opinions
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- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Bankers Life and Casualty Company v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Emergency Services Billing Corp. v. Allstate InsuranceCourt of Appeals for the Seventh Circuit · 2012
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3Cited by1 opinion
- Centure Bank v. VogaAppellate Court of Illinois · 2017