Legal Opinion
Mildred F. Redmon v. United States
Court of Appeals for the Sixth Circuit
Decided December 7, 1972No. 72-1519PublishedCited by 7 opinions
1Opinion of the Court
LIVELY, Circuit Judge.
This is an appeal by Plaintiff-Appellant from summary judgment in favor of the United States in an action for refund of income taxes paid for the years 1960 and 1961. In those years the Appellant received principal and interest payments on notes delivered to her in 1959 by the purchasers of real estate which had been owned in joint tenancy by her and her husband, Harry L. Swaim. Notes of equal value had been given to Appellant’s husband by the purchasers. In 1960 Appellant sued for divorce in the Jefferson Circuit Court of Kentucky and was awarded an absolute divorce in…
2Cases cited11 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- Colley v. ColleyCourt of Appeals of Kentucky (pre-1976) · 1970
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1934
- Harry L. Swaim v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Mary Ellen Brent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Brent v. CommissionerUnited States Tax Court · 1978
- Rosen v. CommissionerUnited States Tax Court · 1994
- Martuccio v. CommissionerUnited States Tax Court · 1992
- Barber v. BradleyKentucky Supreme Court · 2016
2 more not listed; retrieve them via the Exa API.