1. Home
  2. Browse Decisions
  3. F.2d
  4. 523 F.2d
  5. 523 F.2d 853 (1975)
 

IMEL v. UNITED STATES

No. 74-1613.

523 F.2d 853 (1975)

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

United States Court of Appeals, Tenth Circuit.

September 8, 1975.

Attorney(s) appearing for the Case

Ira C. Rothgerber, Jr., of Rothgerber, Appel & Powers, Denver, Colo., for plaintiff-appellee.

Jonathan S. Cohen, Washington, D. C., (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, William A. Friedlander, and Carleton D. Powell, Attys., Tax Div., Dept. of Justice, and James L. Treece, U. S. Atty., of counsel, on the brief), for defendant-appellant.

Before BREITENSTEIN, HILL and DOYLE, Circuit Judges.

BREITENSTEIN, Circuit Judge.

Once again we have the problem of federal income tax liability on a transfer of appreciated property pursuant to a court approved divorce settlement. The husband-taxpayer paid the tax and brought this suit for refund. The district court held for taxpayer, Imel v. United States, D.Colo., 375 F.Supp. 1102, and the government has appealed. We affirm.

On the suit of the wife, a divorce was...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases