Legal Opinion
Imel v. United States
District Court, D. Colorado
Decided May 9, 1974No. Civ. A. C-3264PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
WINNER, District Judge.
This is an income tax refund case. The question as phrased in the government’s brief is:
“Whether the transfer of plaintiff’s appreciated property to his wife pursuant to a property settlement [agreement] was a taxable event such that plaintiff is liable for capital gains for the year 1965.” 1
Plaintiff adds a second question as to whether the depreciation of certain stocks transferred to a corporation should be offset against the appreciation of other stocks, but we do not reach that question in this opinion.
The government claims a tax only on transfers…
2Cases cited42 opinions
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Helvering v. HallockSupreme Court of the United States · 1940
- Lehman Brothers v. ScheinSupreme Court of the United States · 1974
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. DavisSupreme Court of the United States · 1962
37 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ray C. Imel v. United StatesCourt of Appeals for the Tenth Circuit · 1975
- Mann v. CommissionerUnited States Tax Court · 1980
- Richard E. Wiles, Jr., and Karen B. Wiles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1974
- Giedinghagen v. GiedinghagenMissouri Court of Appeals · 1986
- McIntosh v. CommissionerUnited States Tax Court · 1985
3 more not listed; retrieve them via the Exa API.