Legal Opinion
George F. Collins, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 18, 1969No. 9260PublishedCited by 47 opinions
1Opinion of the Court
HILL, Circuit Judge.
Pursuant to the mandate of the Supreme Court, the original judgment in this case has been vacated and the matter remanded to this court “for further consideration in light of the opinion of the Supreme Court of Oklahoma in Collins v. Oklahoma Tax Commission,” 446 P.2d 290. Following that mandate, the case has been resubmitted and oral argument heard on the effect of the Oklahoma decision. The issues of state law finally resolved in that case make it abundantly clear that our previous attempt to discern a trend was unavailing. This opinion thus supersedes our earlier…
2Cases cited4 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- David R. Pulliam v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1968
3Cited by47 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Thomas v. ThomasSupreme Court of Connecticut · 1970
- In Re Questions Submitted by United States Dist. Ct.Supreme Court of Colorado · 1974
- Cady v. CadySupreme Court of Kansas · 1978
- Ernest H. Mills v. Commissioner of Internal Revenue, Ernest H. Mills and Loretta E. Mills v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
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