Legal Opinion
Sheila G. Cook v. United States
Court of Appeals for the First Circuit
Decided May 22, 1990No. 89-1672PublishedCited by 9 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
The United States appeals from summary judgment granted by the United States District Court for the District of Massachusetts. The issue before us is whether, for capital gains tax purposes, a transfer of real properties and stocks pursuant to a divorce decree in 1976 was in “discharge of a marital obligation” or was a “non-taxable event,” for the transferee spouse under United States v. Davis, 370 U.S. 65, 82 S.Ct. 1190, 8 L.Ed.2d 335 (1962). 1
I. FACTS AND TRAVEL OF THE CASE
Pursuant to their May 12, 1976 Connecticut divorce decree, Charles Cook transferred to Sheila…
2Cases cited9 opinions
- United States v. Ilario M.A. ZanninoCourt of Appeals for the First Circuit · 1990
- United States v. DavisSupreme Court of the United States · 1962
- United States v. MitchellSupreme Court of the United States · 1971
- Pasquariello v. PasquarielloSupreme Court of Connecticut · 1975
- Thomas v. ThomasSupreme Court of Connecticut · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Colasanto v. Life Insurance Co. of North AmericaCourt of Appeals for the First Circuit · 1996
- United States v. Santiago Panzardi-Lespier, A/K/A "Chago"Court of Appeals for the First Circuit · 1991
- United States v. SpositoCourt of Appeals for the First Circuit · 1997
- Polone v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Vincent Yonadi and Nancy Yonadi v. Commissioner of Internal Revenue Service, Mollie E. Yonadi v. Commissioner of Internal Revenue Service, Vincent Yonadi and Nancy Yonadi (Appellants in No. 93-7353), Commissioner of Internal Revenue Service (Appellant in No. 93-7354)Court of Appeals for the Third Circuit · 1994
4 more not listed; retrieve them via the Exa API.