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REYNOLDS v. C.I.R.

No. 87-1813.

861 F.2d 469 (1988)

Harold M. REYNOLDS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 16, 1988.

Attorney(s) appearing for the Case

Thomas A. Caldwell (argued), Joanne C. Beckman, Caldwell, Heggie & Helton, P.C., Chattanooga, Tenn., for petitioner-appellant.

William F. Nelson, Chief Counsel, I.R.S., Gary R. Allen, (lead) Chief, Appellate Section, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, William S. Rose, Jr., Gilbert S. Rothenberg (argued), Washington, D.C., for respondent-appellee.

Before KEITH, KENNEDY and NELSON, Circuit Judges.

DAVID A. NELSON, Circuit Judge.

The question in this case is whether the doctrine of judicial estoppel ought to be applied against the Commissioner of Internal Revenue on the issue of who, as between the petitioner and the petitioner's former spouse, is to be taxed on a certain capital gain. The gain resulted from the sale, in 1977, of leasehold interests and mineral rights in a coal mine. In 1983 the Commissioner determined that sale proceeds nominally received by...

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