Legal Opinion
Charles Serianni v. Commissioner of Internal Revenue, Josephine M. Serianni v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided July 16, 1985No. 84-5093PublishedCited by 14 opinions
1Opinion of the Court
EDWARD S. SMITH, Circuit Judge:
Petitioner-appellant Josephine M. Serian-ni (Josephine) appeals from a United States Tax Court decision of deficiency in her federal income tax due for 1975, based primarily on that court’s holding that she, and not her former husband, Charles Seri-anni (Charles), is liable for tax imposed on gain realized on the liquidation proceeds of certain corporate stock transferred to Josephine by Charles. We affirm.
Issues
The principal question presented on appeal is whether a Florida circuit court’s special equity award to Josephine consisted of 22 percent of each of…
2Cases cited4 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. DavisSupreme Court of the United States · 1962
- Lillian H. Bosch v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Serianni v. CommissionerUnited States Tax Court · 1983
3Cited by14 opinions
- Monahan v. CommissionerUnited States Tax Court · 1997
- Godlewski v. CommissionerUnited States Tax Court · 1988
- Demetree v. Comm'rUnited States Tax Court · 2003
- Vincent Yonadi and Nancy Yonadi v. Commissioner of Internal Revenue Service, Mollie E. Yonadi v. Commissioner of Internal Revenue Service, Vincent Yonadi and Nancy Yonadi (Appellants in No. 93-7353), Commissioner of Internal Revenue Service (Appellant in No. 93-7354)Court of Appeals for the Third Circuit · 1994
- Yonadi v. CommissionerUnited States Tax Court · 1992
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