Legal Opinion
Richard E. Wiles, Jr., and Karen B. Wiles v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 25, 1974No. 73-1677PublishedCited by 19 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
In this federal income tax case the question is whether the taxpayer realized a taxable gain upon, the transfer of certain appreciated personal property to his former wife under a property settlement agreement incorporated in a Kansas divorce decree. The Tax Court, with three judges dissenting, upheld the contention of the Commissioner that the gain was taxable. See 60 T.C. 56. Taxpayer appeals.
The facts are stipulated. Taxpayer was married to Constance who sued him for divorce in a Kansas court. Taxpayer and Constance negotiated to settle their property rights,…
2Cases cited25 opinions
- Lehman Brothers v. ScheinSupreme Court of the United States · 1974
- United States v. DavisSupreme Court of the United States · 1962
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
20 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Cady v. CadySupreme Court of Kansas · 1978
- Ray C. Imel v. United StatesCourt of Appeals for the Tenth Circuit · 1975
- Amerada Hess Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1975
- Hayutin v. CommissionerCourt of Appeals for the Tenth Circuit · 1974
14 more not listed; retrieve them via the Exa API.