Legal Opinion

Forbes v. United States

District Court, D. Massachusetts

Decided July 2, 1979No. Civ. A. 77-1570-CPublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM

CAFFREY, Chief Judge.

This matter came before the Court on cross-motions for summary judgment. The case concerns the tax consequences of a transfer of his family home by plaintiff to Irene M. Forbes, his former wife, pursuant to an order contained in a divorce decree. The parties have stipulated to the following facts and each concedes there is no issue of material fact herein.

The plaintiff and Irene M. Forbes were married for some thirty-one years. On December 5, 1955 they purchased their residence located at 47 Larchmont Street, Dorchester, and took title as tenants by the…

2Cases cited14 opinions

  1. United States v. DavisSupreme Court of the United States · 1962
  2. Greene v. United StatesSupreme Court of the United States · 1964
  3. Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
  4. Bernatavicius v. BernataviciusMassachusetts Supreme Judicial Court · 1927
  5. Franz v. FranzMassachusetts Supreme Judicial Court · 1941

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3Cited by6 opinions

  1. McIntosh v. CommissionerUnited States Tax Court · 1985
  2. Lentz v. LentzNew York Supreme Court · 1982
  3. Matter of Estate of MussoColorado Court of Appeals · 1997
  4. West v. First Agricultural BankMassachusetts Supreme Judicial Court · 1981
  5. Rice v. United StatesUnited States Court of Claims · 1985

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