McIntosh v. Commissioner
United States Tax Court
Petitioner and his former wife, Jean, were divorced in Montana in 1978. Petitioner transferred appreciated ranch land to his former wife pursuant to a property settlement agreement incident to the divorce. Held, the transfer was in the nature of a division of property and was not a taxable transfer.
1Opinion of the Court
John McIntosh, Petitioner v. Commissioner of Internal Revenue, Respondent
McIntosh v. Commissioner
Docket No. 21618-81
United States Tax Court
85 T.C. 31; 1985 U.S. Tax Ct. LEXIS 60; 85 T.C. No. 4;
July 16, 1985, Filed
Decision will be entered under Rule 155.
Petitioner and his former wife, Jean, were divorced in Montana in 1978. Petitioner transferred appreciated ranch land to his former wife pursuant to a property settlement agreement incident to the divorce. Held, the transfer was in the nature of a division of property and was not a taxable transfer.
Lane M. Hauge and Lynn M. Seelye, for the…
2Cases cited28 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
- United States v. MitchellSupreme Court of the United States · 1971
- In Re the Marriage of BrownMontana Supreme Court · 1978
- Hesse v. CommissionerUnited States Tax Court · 1973
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