Legal Opinion
John G. Ordway and Margaret M. Ordway v. United States
Court of Appeals for the Eleventh Circuit
Decided August 10, 1990No. 89-5753PublishedCited by 18 opinions
1Opinion of the Court
JOHNSON, Circuit Judge:
The United States (“the government”) appeals from the district court’s grant of summary judgment in favor of plaintiffs/appellees John G. Ordway, Jr. and Margaret M. Ordway (“taxpayers”) and its order directing a refund of federal gift taxes paid by the taxpayers for the calendar quarters ending September 30, 1979 and March 31, 1980.
I. STATEMENT OF THE CASE
On January 16, 1917, Lucius P. Ordway established an irrevocable inter vivos trust, administered under Minnesota law. He funded the trust with some 38,200 shares of Minnesota Mining and Manufacturing Company (“3M”)…
2Cases cited14 opinions
- Teague v. LaneSupreme Court of the United States · 1989
- Penry v. LynaughSupreme Court of the United States · 1989
- Burnet v. HarmelSupreme Court of the United States · 1932
- Hassett v. WelchSupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Willie Clisby, Cross-Appellant v. Charlie Jones, Warden, Holman Unit, Alabama Department of Corrections, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1992
- James A. Warren v. Dave CrawfordCourt of Appeals for the Eleventh Circuit · 1991
- Rodash v. AIB Mortgage Co.Court of Appeals for the Eleventh Circuit · 1994
- United States v. IrvineSupreme Court of the United States · 1994
- Port Authority Trans-Hudson Corp. v. Secretary, United States Department of LaborCourt of Appeals for the Third Circuit · 2015
13 more not listed; retrieve them via the Exa API.