Legal Opinion
Walter Juda and Renee Juda v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided June 15, 1989No. 88-2007PublishedCited by 7 opinions
1Opinion of the Court
BOWNES, Circuit Judge.
Appellants, Walter and Renee Juda (Juda), appeal the Tax Court’s determination that they are not entitled to capital gains treatment under 26 U.S.C. § 1235 1 for certain transactions involving the transfer of patents. 2 We affirm with one minor modification.
FACTS
Our review of the facts found by the Tax Court is “only for the presence of clear error.” Estate of Todisco v. Commissioner, 757 F.2d 1, 4 (1st Cir.1985); see also Dennis v. Commissioner, 473 F.2d 274, 281-83 (5th Cir.1973). We have reviewed the record in this case and found no clear error. We present only a…
2Cases cited12 opinions
- Kronner v. United StatesUnited States Court of Claims · 1953
- E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
- Estate of Maurice G. Todisco, Framingham Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- First National Bank of Princeton v. United StatesDistrict Court, D. New Jersey · 1955
- Clement O. Dennis and Genia Lee Dennis v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cooper v. Comm'rUnited States Tax Court · 2014
- Kaempfer v. CommissionerUnited States Tax Court · 1992
- Paoli v. CommissionerUnited States Tax Court · 1991
- Cooper v. Comm'rUnited States Tax Court · 2014
- James C. Cooper & Lorelei M. Cooper v. CommissionerUnited States Tax Court · 2014
2 more not listed; retrieve them via the Exa API.