1. Home
  2. Browse Decisions
  3. F.2d
  4. 400 F.2d
  5. 400 F.2d 344 (1968)
 

UNITED STATES v. RIGHTER

No. 18869.

400 F.2d 344 (1968)

UNITED STATES of America, Appellant, v. Richard S. RIGHTER, Executor of the Estate of Edna Beaham Mersereau, Deceased, Appellee.

United States Court of Appeals Eighth Circuit.

August 26, 1968.

Attorney(s) appearing for the Case

Martin T. Goldblum, Atty., Dept. of Justice, Washington, D. C., for appellant; Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., and F. Russell Millin, U. S. Atty., Kansas City, Missouri, were with him on the brief.

Howard A. Crawford, of Lathrop, Righter, Gordon & Parker, Kansas City, Mo., for appellee; Irvine O. Hockaday, Jr., Kansas City, Mo., was with him on the brief.

Before BLACKMUN, GIBSON and HEANEY, Circuit Judges.

BLACKMUN, Circuit Judge.

This case presents a federal estate tax issue under § 2043(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 2043(a).1 The statute concerns the measure of includability in the gross estate of a decedent's inter vivos transfer made for an insufficient consideration. The United States appeals from the judgment entered in favor of the representative of the estate in his suit for refund of estate and gift...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases