Legal Opinion

Ripley v. Commissioner

Court of Appeals for the Fourth Circuit

Decided December 18, 1996No. 96-1173PublishedCited by 11 opinions

1Opinion of the Court

103 F.3d 332

78 A.F.T.R.2d 96-7684, 96-2 USTC P 60,253

Walter R. RIPLEY, Donee-Transferee of Mildred M. Ripley,

Donor; Melynda H. Ripley, Donee-Transferee of

Mildred M. Ripley, Donor, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 96-1173.

United States Court of Appeals,

Fourth Circuit.

Argued Oct. 31, 1996.

Decided Dec. 18, 1996.

ARGUED: G. Nelson Mackey, Jr., Brumberg, Mackey & Wall, P.L.C., Roanoke, VA, for Appellants. David English Carmack, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Rhona Levine, Brumberg, Mackey &…

2Cases cited17 opinions

  1. Stange v. United StatesSupreme Court of the United States · 1931
  2. Eldon D. And Kathy A. Anthony v. United StatesCourt of Appeals for the Tenth Circuit · 1993
  3. Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
  4. Grunwald v. CommissionerUnited States Tax Court · 1986
  5. Albert E. Robinson and Rose M. Robinson v. United StatesCourt of Appeals for the Third Circuit · 1991

12 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
  2. Capital One Financial Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
  3. Gay M. Pfister v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2004
  4. United States v. Inn Foods, Inc.United States Court of International Trade · 2003
  5. Tolve v. Commissioner IRSCourt of Appeals for the Third Circuit · 2002

6 more not listed; retrieve them via the Exa API.

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