Legal Opinion
Lawrence E. Gilbertz and Verna Ann Gilbertz v. United States
Court of Appeals for the Tenth Circuit
Decided February 23, 1987No. 84-1323PublishedCited by 11 opinions
1Opinion of the Court
JOHN P. MOORE, Circuit Judge.
The government appeals from a judgment of the United States District Court for the District of Wyoming awarding Lawrence E. and Verna Ann Gilbertz (Taxpayers) a tax refund of $37,557 and $9,314.66 assessed interest for the 1977 tax year. Gilbertz v. United States, 574 F.Supp. 177 (D.Wyo.1983). The issue before us is whether the district court properly characterized payments of approximately $111,-800 received by Taxpayers in 1977 as the recovery of capital gains from the sale of a capital asset. Upon our review of the record and the briefs submitted by the…
2Cases cited20 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Watt v. Western Nuclear, Inc.Supreme Court of the United States · 1983
- Reno Livestock Corp. v. Sun Oil Co.(Delaware)Wyoming Supreme Court · 1981
- Kinney-Coastal Oil Co. v. KiefferSupreme Court of the United States · 1928
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Humphries v. Williams Natural Gas Co.District Court, D. Kansas · 1999
- Enter GRB, LLC v. Stull Ranches, LLCCourt of Appeals for the Tenth Circuit · 2014
- Estate of Reinke v. CommissionerUnited States Tax Court · 1993
- Ila I. Gail v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- True v. United StatesCourt of Appeals for the Tenth Circuit · 1990
6 more not listed; retrieve them via the Exa API.