Legal Opinion
Shirley R. Green, (86-1897), Larry W. And Judy Maynard, (86-1958) v. Commissioner of Internal Revenue, (86-1897), (86-1958)
Court of Appeals for the Sixth Circuit
Decided August 22, 1988No. 86-1897, 86-1958PublishedCited by 14 opinions
1Opinion of the Court
BOGGS, Circuit Judge.
A Kentucky court awarded a wife a lump sum of money in a divorce decree. The state court labeled the award as the wife’s “share of marital property,” even though it far surpassed the formerly married couple’s declared net worth. The Commissioner of Internal Revenue disputed both of the former spouses’ tax treatment of the award, issuing inconsistent notices of deficiencies against them. 1 Each of the taxpayers independently petitioned for review in the United States Tax Court. The Tax Court consolidated the petitions and concluded that the state court’s ruling was…
2Cases cited10 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re the Marriage of FrancisSupreme Court of Iowa · 1989
- Richard E. Hoover v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- North American Rayon Corporation, Formerly Known as North American Holding Corporation, Narco v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Edward J. Richardson v. Commissioner of Internal Revenue, Irene E. Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Dorr v. NewmanWyoming Supreme Court · 1990
9 more not listed; retrieve them via the Exa API.