Legal Opinion
Young v. Commissioner IRS
Court of Appeals for the Fourth Circuit
Decided February 16, 2001No. 00-1244, 00-1261PublishedCited by 1 opinion
1Opinion of the Court
Affirmed by published opinion. Judge MOTZ wrote the opinion in which Judge MICHAEL joined. Judge WILKINS wrote an opinion concurring in part and dissenting in part.
OPINION
DIANA GRIBBON MOTZ, Circuit Judge:
This case presents two tax questions arising from the settlement of a property *372dispute between former spouses. The first is whether a 1992 transfer of land from a husband to his former wife constitutes a transfer “incident to” their 1988 divorce for purposes of the non-recognition of gain rules. The second is whether the wife must include within her gross income the contingent fees paid…
2Cases cited27 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- James v. United StatesSupreme Court of the United States · 1961
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2001