IMEL v. UNITED STATES

Civ. A. No. C-3264.

375 F.Supp. 1102 (1974)

Ray C. IMEL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

Supplemental Opinion May 9, 1974.


Attorney(s) appearing for the Case

Rothgerber, Appel & Powers by Ira C. Rothgerber, Jr., Denver, Colo., for plaintiff.

Fred B. Ugast, Acting Asst. Atty. Gen., Stanley F. Krysa and Stephen J. Swift, Dept. of Justice, Washington, D. C., James L. Treece, U. S. Atty., Denver, Colo., for defendant.


MEMORANDUM OPINION

WINNER, District Judge.

This is an income tax refund case. The question as phrased in the government's brief is:

"Whether the transfer of plaintiff's appreciated property to his wife pursuant to a property settlement [agreement] was a taxable event such that plaintiff is liable for capital gains for the year 1965."1

Plaintiff adds a second question as to whether the depreciation of certain...

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