Cook v. Commissioner
United States Tax Court
Petitioner and his former wife, Sheila, were divorced in Connecticut in 1976. In a brief memorandum of decision, the divorce court ordered petitioner to transfer to Sheila certain assets he had acquired during the marriage by gift or purchase from Sheila and her parents. Held, the transfer was in the nature of a division of property and was not a taxable transaction. United States v. Davis, 370 U.S. 65 (1962), distinguished.
1Opinion of the Court
Charles D. Cook and Carolyn C. Cook, Petitioners v. Commissioner of Internal Revenue, Respondent
Cook v. Commissioner
Docket No. 6463-80
United States Tax Court
80 T.C. 512; 1983 U.S. Tax Ct. LEXIS 107; 80 T.C. No. 23;
March 8, 1983, Filed
Decision will be entered under Rule 155.
Petitioner and his former wife, Sheila, were divorced in Connecticut in 1976. In a brief memorandum of decision, the divorce court ordered petitioner to transfer to Sheila certain assets he had acquired during the marriage by gift or purchase from Sheila and her parents. Held, the transfer was in the nature of a division of…
2Cases cited36 opinions
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- United States v. DavisSupreme Court of the United States · 1962
- Pasquariello v. PasquarielloSupreme Court of Connecticut · 1975
- Tobey v. TobeySupreme Court of Connecticut · 1974
- Thomas v. ThomasSupreme Court of Connecticut · 1970
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