Legal Opinion

ESTATE OF

Court of Appeals for the Eighth Circuit

Decided June 25, 1986No. 85-1517PublishedCited by 1 opinion

1Opinion of the Court

795 F.2d 45

58 A.F.T.R.2d 86-6330, 86-2 USTC P 13,672

ESTATE OF Myrtle M. SAWADE, Deceased, Louise C. (Dewey)

Hornstein, Executor; Myrtle M. Sawade Revocable Living

Trust (Executed May 17, 1977), Louise C. (Dewey) Hornstein,

Trustee, as Transferee; Dinan E. Hornstein, Kathleen H.

Rivero, and Louise C. (Dewey) Hornstein A/K/A Dewey C.

Hornstein, as Transferees, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 85-1517.

United States Court of Appeals,

Eighth Circuit.

Submitted Jan. 13, 1986.

Decided June 25, 1986.

John L. Sullivan, St. Louis, Mo., for appellants.

Lisa Prager, Dept. of Justice,…

2Cases cited4 opinions

  1. Chamberlain v. GrishamSupreme Court of Missouri · 1950
  2. Hertsche v. United StatesDistrict Court, D. Oregon · 1965
  3. Estate of Prell v. CommissionerUnited States Tax Court · 1967
  4. Estate of Sawade v. CommissionerCourt of Appeals for the Eighth Circuit · 1986

3Cited by1 opinion

  1. Nebraska Methodist Hospital v. WilsonDistrict Court of Appeal of Florida · 1988

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