Legal Opinion
Yonadi v. Commissioner
Court of Appeals for the Third Circuit
Decided April 14, 1994No. Nos. 93-7353 & 93-7354PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
COWEN, Circuit Judge:
Vincent Yonadi (Vincent) and Nancy Yona-di appeal from a United States Tax Court order determining a deficiency in their federal income tax due for 1986. The Tax Court held that Vincent was liable for the capital gains tax • attributable to the portion of the sale proceeds of certain appreciated assets distributed to his former wife, Mollie E. Yo-nadi (Mollie), pursuant to a divorce settlement agreement entered under New Jersey state law. The Commissioner of Internal Revenue (Commissioner) appeals from a separate order of the Tax Court holding that…
2Cases cited21 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
- United States v. MitchellSupreme Court of the United States · 1971
- Rothman v. RothmanSupreme Court of New Jersey · 1974
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3Cited by3 opinions
- Berger v. CommissionerUnited States Tax Court · 1996
- La Familia Cosmovision, Inc. v. the Inspiration NetworksNorth Carolina Business Court · 2014
- 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