Simpson v. United States
District Court, W.D. Missouri
1Opinion of the Court
ORDER
SCOTT 0. WRIGHT, Senior District Judge.
Before this Court are plaintiffs’ Motion for Summary Judgment (Doc. # 9), defendant’s Opposition (Doc. # 14), plaintiffs’ Reply (Doc. # 16), defendant’s Motion for Summary Judgment (Doc. # 12), plaintiffs’ Opposition (Doc. # 15), and defendant’s Reply (Doc. # 17). Both Motiohs for Summary Judgment will be considered in this Order. For the reasons discussed below, plaintiffs’ Motion for Summary Judgment is denied, and defendant’s Motion for Summary Judgment is granted.
I.Background
Plaintiffs John M. Simpson and Sarah S. Dean, as trustees of the Grover…
2Cases cited9 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Morgan v. CommissionerSupreme Court of the United States · 1940
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- John M. Simpson and Sarah S. Dean, Trustees of the Grover M. Simpson Testamentary Trust a v. United StatesCourt of Appeals for the Eighth Circuit · 1999
- Estate of Gerson v. Comm'rUnited States Tax Court · 2006
- Estate of Eleanor R. Gerson, Allan D. Kleinman v. CommissionerUnited States Tax Court · 2006
- Estate of Gerson v. Comm'rUnited States Tax Court · 2006
- Estate of Gerson v. Comm'rUnited States Tax Court · 2006
1 more not listed; retrieve them via the Exa API.