Ripley v. Commissioner
Court of Appeals for the Fourth Circuit
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
- Stange v. United StatesSupreme Court of the United States · 1931
- Eldon D. And Kathy A. Anthony v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- 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
- Grunwald v. CommissionerUnited States Tax Court · 1986
- 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
- Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- Capital One Financial Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
- Gay M. Pfister v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2004
- United States v. Inn Foods, Inc.United States Court of International Trade · 2003
- Tolve v. Commissioner IRSCourt of Appeals for the Third Circuit · 2002
6 more not listed; retrieve them via the Exa API.