Legal Opinion
David R. Pulliam v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 15, 1964No. 7402PublishedCited by 38 opinions
1Opinion of the Court
SETH, Circuit Judge.
The Commissioner of Internal Revenue determined there was a deficiency in petitioner’s individual income tax return because there was not included in it a long-term capital gain. This gain, the Commissioner held, resulted from a transfer of property from the petitioner to his former wife as a “division of property” in a divorce decree. The Tax Court agreed with the Commissioner, and the taxpayer asked for this review.
Petitioner’s wife filed a petition for divorce which contained no prayer for alimony or support, but stated:
“That during the married life of plaintiff and…
2Cases cited4 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Harris v. CommissionerSupreme Court of the United States · 1950
- Champlin v. CommissionerCourt of Appeals for the Tenth Circuit · 1934
- Commissioner v. MarshmanCourt of Appeals for the Sixth Circuit · 1960
3Cited by38 opinions
- 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
- Cady v. CadySupreme Court of Kansas · 1978
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