Legal Opinion
George F. Collins, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 7, 1968No. 9260PublishedCited by 26 opinions
1Opinion of the Court
HILL, Circuit Judge.
This petition for review is from a decision of the Tax Court of the United States determining that a transfer of certain shares of corporate stock by petitioner to his wife was, for Federal income tax purposes, a disposition of property and a taxable transaction.
The pertinent basic facts are not in dispute and may be summarized as follows: In 1942, petitioner, George F. Collins, Jr., married Beverly Lorton. Without question, Beverly brought property not exceeding $10,000.00 into the marriage. Petitioner, at that time, owned 167 shares of stock in the Liberty Glass Company…
2Cases cited21 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Tobin v. TobinSupreme Court of Oklahoma · 1923
- Davis v. DavisSupreme Court of Oklahoma · 1916
- David R. Pulliam v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
- Thompson v. ThompsonSupreme Court of Oklahoma · 1918
16 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Palmer v. CommissionerUnited States Tax Court · 1974
- Thomas v. ThomasSupreme Court of Connecticut · 1970
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- In Re Questions Submitted by United States Dist. Ct.Supreme Court of Colorado · 1974
21 more not listed; retrieve them via the Exa API.