Legal Opinion
Dr. Bruce Holman Audrey B. Holman v. United States
Court of Appeals for the Tenth Circuit
Decided February 29, 1984No. 83-1528PublishedCited by 21 opinions
1Per curiam
This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.
This is an appeal from an order of the district court granting summary judgment in favor of defendant and denying any relief to plaintiffs in their action for refund of overpayment of taxes for the years 1973 and 1974.
Plaintiffs, husband and wife, sought to form a trust (the “Bruce Holman Family Estate”) which would hold as corpus all personal…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Luman v. CommissionerUnited States Tax Court · 1982
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Vercio v. CommissionerUnited States Tax Court · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. Gordon S. ButtorffCourt of Appeals for the Fifth Circuit · 1985
- William E. Neely and Irene R. Neely v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Samuel Anderson and Mary Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- United States v. Lonnie Glen Schmidt, United States of America v. Thomas Calvin Dunlap, Sr., United States of America v. James Eugene LewisCourt of Appeals for the Fourth Circuit · 1991
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
16 more not listed; retrieve them via the Exa API.