United States Eighth Circuit

Tax court order finding deficiencies in gift taxes as to certain gifts made by appellants is affirmed where the tax court did not clearly err in its factual and credibility findings, and its general characterization of the transaction was correct as a matter of law.

Appellate Information

• Decided 01/06/2006
• Published 01/06/2006

Judges

• BENTON, Circuit Judge., Before MELLOY, BEAM, and BENTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Daniel V. Conlisk, argued, St. Louis, MO (James R. Dankenbring and James R. Loranger, on the brief), for petitioners.


• For Appellees:
  
• Bethany B. Hauser, argued, U.S. Dept. of Justice, Tax Division, Washington, DC (Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., on the brief), for respondent.