1. Home
  2. Browse Decisions
  3. F.3d
  4. 355 F.3d
  5. 355 F.3d 107 (2004)
 

RAYMOND v. U.S.

No. 03-6037.

355 F.3d 107 (2004)

David A. RAYMOND and Lori Raymond, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: January 13, 2004.

Attorney(s) appearing for the Case

James W. Runcie, Esq., Ouimette & Runcie, Vergennes, VT, for Plaintiffs-Appellees.

Kenneth W. Rosenberg, Esq., Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, Richard Farber, Department of Justice, on the brief, Peter W. Hall, United States Attorney for Vermont, of counsel), Washington, D.C., for Defendant-Appellant.

Before: OAKES, POOLER, and WESLEY, Circuit Judges.

WESLEY, Circuit Judge.

The Supreme Court has long asserted that "[i]n tax law, ... substance rather than form determines tax consequences." Cottage Sav. Ass'n v. Comm'r, 499 U.S. 554, 570, 111 S.Ct. 1503, 113 L.Ed.2d 589 (1991) (Blackmun, J., dissenting) (citing Comm'r v. Court Holding Co., 324 U.S. 331, 334, 65 S.Ct. 707, 89 L.Ed. 981 (1945)). In this appeal, we are presented with an issue...

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