Legal Opinion
Quick v. United States
District Court, D. Colorado
Decided June 21, 1973No. Civ. A. C-3892PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ARRAJ, Chief Judge.
This suit for a tax refund is before us for decision upon a stipulated record. According to the stipulation of facts filed January 10, 1973, and to the pretrial order filed July 31, 1972, plaintiff was the recipient of certain of long-term capital gains from an installment sale of land made by her husband prior to his death. For each year of 1968, 1969, and 1970, she received capital gains from this source in the amount of $158,090. There is no question as to the treatment of this amount as long-term capital gains. Since the capital gains was…
2Cases cited3 opinions
- Isabel Collier Read, as of the Estate of Miles Collier, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Edna Rice Meissner, Dorothy M. Freeman, and Edwin B. Meissner, Jr., Executors of the Estate of Edwin B. Meissner, Deceased v. The United StatesUnited States Court of Claims · 1966
- Goodwin v. United StatesUnited States Court of Claims · 1972
3Cited by5 opinions
- Bridges v. CommissionerUnited States Tax Court · 1975
- Barrientos v. Mikatsuki International, Inc.District Court, W.D. Texas · 2020
- Bridges v. CommissionerUnited States Tax Court · 1975
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976