Legal Opinion
Stansbury v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 23, 1996No. 95-9020, 95-9021PublishedCited by 8 opinions
1Opinion of the Court
McWILLIAMS, Senior Circuit Judge.
This is a tax case where the only issue is whether the United States Tax Court (Tax Court) erred in adding certain interest to the transferees’ admitted tax liability. We conclude that the Tax Court did not err, and, therefore, affirm. Some background facts are necessary.
Leland D. Stansbury and Doris E. Stans-bury, husband and wife, were at all relevant times residents of Fort Collins, Colorado. On October 10, 1973, they incorporated ABC Realty, Inc. (ABC), for the purpose of buying and selling real estate. Mr. Stansbury was president of ABC and Mrs. Stansbury…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Commissioner v. SternSupreme Court of the United States · 1958
- Mesa Sand & Gravel Co. v. Landfill, Inc.Supreme Court of Colorado · 1989
- Lowell Staats Mining Co. v. Pioneer Uravan, Inc.Court of Appeals for the Tenth Circuit · 1989
- Isbill Associates, Inc. v. City & County of DenverColorado Court of Appeals · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Schussel v. WerfelCourt of Appeals for the First Circuit · 2014
- Cook v. Rockwell International Corp.District Court, D. Colorado · 2008
- Gonzales v. United States (In Re Silver)Bankruptcy Appellate Panel of the Tenth Circuit · 2004
- Scott v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Hawk v. Comm'rUnited States Tax Court · 2017
3 more not listed; retrieve them via the Exa API.