1. Home
  2. Browse Decisions
  3. F.3d
  4. 240 F.3d
  5. 240 F.3d 369 (2001)
 

YOUNG v. C.I.R.

Nos. 00-1244, 00-1261.

240 F.3d 369 (2001)

Louise F. YOUNG, a/k/a Louise Y. Ausman; James R. Ausman, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Appellee. John B. Young; Martha H. Young, Petitioners-Appellees, v. Commissioner of Internal Revenue, Respondent-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided February 16, 2001.

Attorney(s) appearing for the Case

ARGUED: Frank Hilton Lancaster, Robinson, Bradshaw & Hinson, P.A., Charlotte, North Carolina, for Appellants. Jonathan Samuel Cohen, Tax Division, United States Department of Justice, Washington, D.C.; William Mimms Claytor, Baucom, Claytor, Benton, Morgan & Wood, P.A., Charlotte, North Carolina, for Appellees. ON BRIEF: Robert W. Fuller, III, Robinson, Bradshaw & Hinson, P.A., Charlotte, North Carolina, for Appellants. Paula M. Junghans, Acting Assistant Attorney General, Michelle C. France, Tax Division, United States Department of Justice, Washington, D.C., for Appellee Commissioner.

Before WILKINS, MICHAEL, and MOTZ, Circuit Judges.

Affirmed by published opinion. Judge MOTZ wrote the opinion in which Judge MICHAEL joined. Judge WILKINS wrote an opinion concurring in part and dissenting in part.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge:

This case presents two tax questions arising from the settlement of a property dispute between former spouses. The first is whether a 1992 transfer of land from a husband to his former wife constitutes...

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