Estate Of Craig R. Sheaffer
Court of Appeals for the Eighth Circuit
1Opinion of the Court
313 F.2d 738
ESTATE of Craig R. SHEAFFER, Deceased, Walter A. Sheaffer, II, and John D. Shaeffer, Executors, and Virginia D. Sheaffer, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17075.
United States Court of Appeals Eighth Circuit.
February 13, 1963.
Rehearing Denied March 6, 1963.
Preston B. Kavanagh, Washington, D. C., made argument for petitioners and E. H. Pollard, Fort Madison, Iowa, D. B. Williams, Chicago, Ill., and Aaron Holman, New York City, were on the brief.
Harry Marselli, Atty. Tax Division, Dept. of Justice, Washington, D. C., made argument for respondent and…
2Cases cited18 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
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3Cited by13 opinions
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- Diamond Bros. Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Lazarus v. CommissionerUnited States Tax Court · 1972
- Miller v. CommissionerUnited States Tax Court · 1969
- Edna Ruth Cole v. G. Joseph Neaf, an Individual, and G. Joseph Neaf, Public Administrator for St. Louis County, MissouriCourt of Appeals for the Eighth Circuit · 1964
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