1. Home
  2. Browse Decisions
  3. F.3d
  4. 154 F.3d
  5. 154 F.3d 630 (1998)
 

ESTATE OF KLUENER v. C.I.R.

No. 97-1201.

154 F.3d 630 (1998)

Estate of Robert G. KLUENER, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 9, 1998.

Attorney(s) appearing for the Case

David E. Hathaway (argued and briefed), Beckman, Weil, Shepardson & Faller, LLC, Cincinnati, OH, for Petitioners-Appellants.

Stuart L. Brown, Internal Revenue Service, Joan I. Oppenheimer, David I. Pincus (briefed), Patricia Bowman (argued and briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellee.

Before: WELLFORD, NELSON, and SILER, Circuit Judges.

SILER, J., delivered the opinion of the court, in which NELSON, J., joined. WELLFORD, J. (pp. 640-641), delivered a separate opinion concurring in part and dissenting in part.

OPINION

SILER, Circuit Judge.

This case involves the tax consequences of a horse sale. The petitioners are the estate of Robert Kluener and Kluener's widow, Charlotte ("the taxpayers"). In the late 1980's, Robert Kluener ("Kluener") transferred forty-one horses to his closely...

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