Legal Opinion
Ethel M. Warda v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 26, 1994No. 92-2344PublishedCited by 47 opinions
1Opinion of the Court
JOHN G. HEYBURN II, District Judge.
Petitioner Ethel Warda appeals the tax court’s determination that certain conveyances of land from Mrs. Warda to her son were taxable gifts. This Court is faced with two Michigan probate court decisions, one from 1953 and another from 1992, each of which, if followed here, would produce completely different results. The 1953 probate ruling declared that Mrs. Warda held title to the property the Commissioner now wishes to tax; the 1992 ruling declared that Mrs. War-da had not held title to the land in question but held the property in constructive trust for…
2Cases cited13 opinions
- Migra v. Warren City School District Board of EducationSupreme Court of the United States · 1984
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States & Interstate Commerce Commission v. American Railway Express Co.Supreme Court of the United States · 1924
- William Edwards v. Aetna Life Insurance CompanyCourt of Appeals for the Sixth Circuit · 1982
- Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
8 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Torrance Pilgrim v. John LittlefieldCourt of Appeals for the Sixth Circuit · 1996
- Leary v. DaeschnerCourt of Appeals for the Sixth Circuit · 2000
- Jerry McMeans v. Anthony J. Brigano, Warden,respondent-AppelleeCourt of Appeals for the Sixth Circuit · 2000
- In Re: Seymour Markowitz, Debtor. Seymour Markowitz v. Carolyn CampbellCourt of Appeals for the Sixth Circuit · 1999
- Helwig v. Vencor, Inc.Court of Appeals for the Sixth Circuit · 2001
42 more not listed; retrieve them via the Exa API.