Legal Opinion
Ripley v. Commissioner
Court of Appeals for the Fourth Circuit
Decided December 18, 1996No. 96-1173PublishedCited by 3 opinions
1Opinion of the Court
Reversed by published opinion. Judge WILKINS wrote the opinion, in which Judge RUSSELL and Judge ERVIN joined.
OPINION
WILKINS, Circuit Judge:
Walter R. and Melynda H. Ripley (the Ripleys) appeal a decision of the tax court holding them responsible for gift tax in the amount of $93,300 pursuant to 26 U.S.C.A. § 6901(a)(1)(A)(iii) (West 1989). See Ripley v. Commissioner, 105 T.C. 358, 1995 WL 655347 (1995). The sole issue on appeal is whether the Internal Revenue Service (the IRS or the Service) timely notified the Ripleys of their liability for the tax. See 26 U.S.C.A. § 6901(c) (West 1989). For…
2Cases cited16 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Eldon D. And Kathy A. Anthony v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Grunwald v. CommissionerUnited States Tax Court · 1986
- Albert E. Robinson and Rose M. Robinson v. United StatesCourt of Appeals for the Third Circuit · 1991
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3Cited by3 opinions
- Ripley v. CommissionerCourt of Appeals for the Fourth Circuit · 1996
- Hewitt v. Commissioner, IRSCourt of Appeals for the Fourth Circuit · 1998
- Lakewood Associates v. Commissioner, IRSCourt of Appeals for the Fourth Circuit · 1998