Legal Opinion
Donald L. Evans and Joan Evans v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 20, 1971No. 18704_1PublishedCited by 28 opinions
1Opinion of the Court
KNOCH, Senior Circuit Judge.
This appeal arises out of petitions for redetermination of deficiencies in income tax for the years 1961 through 1965 by taxpayer-appellee Donald L. Evans. Mrs. Evans is a party solely because she filed joint returns for those years with her husband.
With one exception, all issues between the parties were settled. The one exception relates to the validity of a transfer of Mr. Evans’ partnership interest. The Tax Court (54 T.C. 40) held that the transfer of Mr. Evans’ interest to a corporation in which he was sole stockholder was cognizable for federal tax purposes.
Th…
2Cases cited14 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- German v. CommissionerUnited States Tax Court · 1943
- Lodi Iron Works, Inc. v. CommissionerUnited States Tax Court · 1958
- Evans v. CommissionerUnited States Tax Court · 1970
- T. M. Stanback, T. M. Stanback and Ada M. Stanback, Fred J. Stanback, Fred J. Stanback and Elizabeth C. Stanback v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Bradley v. MillikenCourt of Appeals for the Sixth Circuit · 1973
- Harris v. CommissionerUnited States Tax Court · 1974
- Carriage Square, Inc. v. CommissionerUnited States Tax Court · 1977
- Donald A. Jackson, Jr. And Marilynn Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Harris v. WalletteLouisiana Court of Appeal · 1989
23 more not listed; retrieve them via the Exa API.