Legal Opinion
Ila I. Gail v. United States
Court of Appeals for the Tenth Circuit
Decided June 27, 1995No. 93-4234PublishedCited by 10 opinions
1Opinion of the Court
HENRY, Circuit Judge.
Taxpayer Ila Gail appeals the district court’s summary judgment order characterizing the proceeds of a judgment in a fraud and conversion action as income. We have jurisdiction pursuant to 28 U.S.C. § 1291. For the reasons set forth below, we reverse in part and remand to the district court.
BACKGROUND
Mrs. Gail is an elderly woman who owned an undivided one-half interest in ninety-six acres of real property in Trumball County, Ohio. When Mrs. Gail moved to Utah, the owner of the other one-half interest forged her name on a power of attorney form and executed an oil and gas…
2Cases cited12 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Anderson v. HelveringSupreme Court of the United States · 1940
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Julie Alexander, Carmel G. Abbate, Bozeman Anderson v. City of Chicago, a Municipal CorporationCourt of Appeals for the Seventh Circuit · 1993
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
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3Cited by10 opinions
- Vallario v. VandeheyCourt of Appeals for the Tenth Circuit · 2009
- Grand v. NacchioCourt of Appeals of Arizona · 2006
- Zapata v. IBP, Inc.District Court, D. Kansas · 1998
- Mandell v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2008
- Ross v. RothsteinDistrict Court, D. Kansas · 2015
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