Legal Opinion
Terryl A. Gardner v. United States
Court of Appeals for the Tenth Circuit
Decided September 8, 1994No. 93-3243PublishedCited by 15 opinions
1Opinion of the Court
HENRY, Circuit Judge.
The Internal Revenue Service (IRS) appeals the district court order granting summary judgment in a quiet title action in favor of the plaintiff-appellee, Ms. Terryl A. Gardner. The United States District Court for the District of Kansas held that the marital property awarded to Ms. Gardner in a divorce proceeding is not subject to a tax lien held by the government for taxes assessed against the plaintiffs former husband, Billie L. Gardner. The IRS argues that Mr. Gardner had “property” or “rights to property,” within the meaning of 26 U.S.C. § 6321, and therefore that he…
2Cases cited14 opinions
- Salve Regina College v. RussellSupreme Court of the United States · 1991
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Mary Joyce Thomson v. United StatesCourt of Appeals for the Eighth Circuit · 1995
- United States v. David Gibbons, and Betty J. GibbonsCourt of Appeals for the Tenth Circuit · 1995
- Victore Insurance Co. v. City of BowieCourt of Appeals of Texas · 2000
- Donald Ward v. Allstate Insurance Company, an Illinois CorporationCourt of Appeals for the Tenth Circuit · 1995
- Hilco Property Services, Inc. v. United StatesDistrict Court, D. New Hampshire · 1996
10 more not listed; retrieve them via the Exa API.