Legal Opinion
Jeanne Greene Snowa v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided August 19, 1997No. 95-2864PublishedCited by 23 opinions
1Opinion of the Court
Reversed by published opinion. Judge MICHAEL wrote the opinion, in which Judge WILKINS and Senior Judge BUTZNER joined.
OPINION
MICHAEL, Circuit Judge:
In this case we decide how § 1034 of the Internal Revenue Code (the Code) treats a taxpayer seeking deferral of capital gains taxes on the sale of a principal residence if the taxpayer has divorced and remarried during the two-year replacement period. Tax deferral is available under § 1034(a) if the “cost” of the new house exceeds the “adjusted sales price” of the old house. Section 1034(g) allows a married taxpayer to include in her own cost the…
2Cases cited13 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Marbury v. MadisonSupreme Court of the United States · 1803
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- United States v. CorrellSupreme Court of the United States · 1967
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Pelissero v. ThompsonCourt of Appeals for the Fourth Circuit · 1999
- Ralph F. Waterman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
- Olmos v. HolderCourt of Appeals for the Tenth Circuit · 2015
- United States v. BergbauerCourt of Appeals for the Fourth Circuit · 2010
- Medchem (P.R.), Inc. v. CommissionerCourt of Appeals for the First Circuit · 2002
18 more not listed; retrieve them via the Exa API.