GRIMM v. C.I.R.

No. 88-1046.

894 F.2d 1165 (1990)

Maxine T. GRIMM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

January 23, 1990.


Attorney(s) appearing for the Case

John C. Rand, Alexandria, Va., for petitioner-appellant.

Thomas R. Lamons, U.S. Dept. of Justice, Tax Div. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, and Robert S. Pomerance, U.S. Dept. of Justice, Tax Div., with him on the brief), Washington, D.C., for respondent-appellee.

Before HOLLOWAY, Chief Judge, ANDERSON, Circuit Judge, and THOMPSON, District Judge.


STEPHEN H. ANDERSON, Circuit Judge.

Maxine T. Grimm ("Grimm") appeals from a decision of the United States Tax Court sustaining income tax deficiencies against her for the years 1978, 1979, and 1981. The Tax Court held that a portion of community property income from the sale of stock was properly attributable to Grimm for the years such income was received by the executors of her husband's estate even though no payment had been made to Grimm personally. Grimm...

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