ST. LOUIS COUNTY BANK, Executor of the Estate of Lee J. Sloan, deceased, Appellee,
v.
UNITED STATES of America, Appellant.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
Submitted January 14, 1982.
Decided April 5, 1982.
Attorney(s) appearing for the Case
John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Kristina E. Harrigan, Tax Division, Dept. of Justice, Washington, D. C., for United States; Robert D. Kingsland, U. S. Atty., St. Louis, Mo., of counsel.
Barry A. Short, Michael D. Mulligan, Steven A. Muchnick, Lewis, Rice, Tucker, Allen & Chubb, St. Louis, Mo., for appellee; Thomas E. Dittmeier, U. S. Atty., St. Louis, Mo., of counsel.
Before LAY, Chief Judge, ARNOLD, Circuit Judge, and WOODS, District Judge.
United States Court of Appeals, Eighth Circuit.
ARNOLD, Circuit Judge.
The government appeals the District Court's entry of summary judgment in favor of St. Louis County Bank, executor1 of the estate of Lee J. Sloan, in a suit brought to recover an alleged overpayment of estate taxes. See 28 U.S.C. § 1346(a)(1). The central question on the merits is the proper valuation of certain stock in L.J.S. Investment Company held by Mr. Sloan at the time of his death. Plaintiff filed in...
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