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United States v. Shafer

United States Court of Appeals, Eighth Circuit
Aug 24, 1961
293 F.2d 629 (8th Cir. 1961)

Summary

involving Iowa law similar to that of Nebraska

Summary of this case from Landers v. Comm'r of Internal Revenue (In re Estate of Landers)

Opinion

No. 16653.

August 24, 1961.

Appeal from the United States District Court for the Southern District of Iowa.

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Acting Chief, Appellate section, Washington, D.C., Roy W. Meadows, U.S. Atty., Conrad A. Amend, Asst. U.S. Atty., and Richard J. Wells, Asst. U.S. Atty., Des Moines, Iowa, for appellant.

Henry R. Ottesen, Davenport, Iowa, for appellee.


Judgment of District Court reversed; complaint ordered dismissed, except as to specified portion of judgment which portion is affirmed.


Summaries of

United States v. Shafer

United States Court of Appeals, Eighth Circuit
Aug 24, 1961
293 F.2d 629 (8th Cir. 1961)

involving Iowa law similar to that of Nebraska

Summary of this case from Landers v. Comm'r of Internal Revenue (In re Estate of Landers)
Case details for

United States v. Shafer

Case Details

Full title:UNITED STATES, Appellant v. Winifred W. SHAFER, as Executrix, etc

Court:United States Court of Appeals, Eighth Circuit

Date published: Aug 24, 1961

Citations

293 F.2d 629 (8th Cir. 1961)

Citing Cases

Landers v. Comm'r of Internal Revenue (In re Estate of Landers)

The same reasoning was applied in the Quivey case which dealt with Nebraska law much like that of California…