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COOK v. U.S.

No. 89-1672.

904 F.2d 107 (1990)

Sheila G. COOK, Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided May 22, 1990.

Attorney(s) appearing for the Case

Michael J. Roach, Attorney, Tax Div., Dept. of Justice, Washington, D.C., with whom Shirley D. Peterson, Asst. Atty. Gen., and Wayne A. Budd, U.S. Atty., Boston, Mass., were on brief, for defendant, appellant.

John H. Henn, with whom Christopher J. Lord, Foley, Hoag & Eliot, Boston, Mass., and Bernard Wolfman, Cambridge, Mass., were on brief, for plaintiff, appellee.

Before TORRUELLA, Circuit Judge, BOWNES, Senior Circuit Judge, and SELYA, Circuit Judge.

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<...

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