Legal Opinion
Ray C. Imel v. United States
Court of Appeals for the Tenth Circuit
Decided September 8, 1975No. 74-1613PublishedCited by 36 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
Once again we have the problem of federal income tax liability on a transfer of appreciated property pursuant to a court approved divorce settlement. The husband-taxpayer paid the tax and brought this suit for refund, The district court held for taxpayer, Imel v. United States, D.Colo., 375 F.Supp. 1102, and the government has appealed. We affirm.
On the suit of the wife, a divorce was granted on July 31, 1964, by a Colorado state court. Jurisdiction was retained to settle questions of alimony and property division. On February 9, 1965, the court approved a property…
2Cases cited21 opinions
- Mullaney v. WilburSupreme Court of the United States · 1975
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lehman Brothers v. ScheinSupreme Court of the United States · 1974
16 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Schottenstein v. CommissionerUnited States Tax Court · 1980
- Marriage of Miller v. MillerSupreme Court of Minnesota · 1984
- Mary Brabson v. United StatesCourt of Appeals for the Tenth Circuit · 1996
- Allen F. Kenfield v. United StatesCourt of Appeals for the Tenth Circuit · 1986
- Ormsbee Development Co. v. GraceCourt of Appeals for the Tenth Circuit · 1982
31 more not listed; retrieve them via the Exa API.