Legal Opinion

Estate of William A. Frieders, Deceased, Elmer Frieders v. Commissioner of Internal Revenue Service

Court of Appeals for the Seventh Circuit

Decided September 23, 1982No. 81-2742PublishedCited by 21 opinions

1Opinion of the Court

FLOYD R. GIBSON, Senior Circuit Judge.

This is an appeal of a decision of the Tax Court as to the valuation of real estate for estate tax purposes. I.R.C. §§ 2001-2209 (1970). The estate raises two issues on appeal. The first is that the finding as to the value of the property was clearly erroneous because nearby properties which the Tax Court considered in determining the- value were not comparable, and other evidence considered by the court was incompetent. The estate’s other argument is that the Tax Court abused its discretion in refusing to consider evidence the estate presented to the…

2Cases cited5 opinions

Chester D. Tripp, Chester D. Tripp, Surviving Spouse Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
United States v. 429.59 Acres of LandCourt of Appeals for the Ninth Circuit · 1980
County of Mercer v. WolffIllinois Supreme Court · 1908
Koufman v. CommissionerUnited States Tax Court · 1977
United States v. 344.85 Acres of Land, More or Less, Situate in Perry County, State of Indiana(roy H. Mullen and Charles L. Mogan, Jr.)Court of Appeals for the Seventh Circuit · 1967

3Cited by21 opinions

Estate of Thomas L. Kaplin, Deceased, Maury I. Kaplin, and Gertrude F. Kaplin, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
In Re Woodmere Investors Limited PartnershipUnited States Bankruptcy Court, S.D. New York · 1995
Estate of Arthur S. Kraus, Deceased, Renee Kraus v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
Maxe Colleen McCorkle Morris v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
Estate of Trenchard v. CommissionerUnited States Tax Court · 1995

16 more not listed; retrieve them via the Exa API.