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WIFE'S STOCK TRANSFER TO CORPORATION WAS ON BEHALF OF EX-HUSBAND; SALE NONTAXABLE TO HER.

SEP. 20, 2001

Mulberry Motor Parts Inc., et al. v. Comm.

DATED SEP. 20, 2001
DOCUMENT ATTRIBUTES
  • Case Name
    MULBERRY MOTOR PARTS, INC., Petitioner, WILLIAM A. READ, Interested party-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. WILLIAM A. READ, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Eleventh Circuit
  • Docket
    No. 00-15831
  • Judge
    per curiam
  • Cross-Reference
    Carol M. Read, et al. v. Commissioner, 114 T.C. No. 2 (Feb. 4, 2000)

    (For a summary, see Tax Notes, Feb. 14, 2000, p. 956; for the full

    text, see Doc 2000-3637 (95 original pages), 2000 TNT 25-16, or H&D,

    Feb. 7, 2000, p. 1861.)
  • Parallel Citation
    273 F.3d 1120
    88 A.F.T.R.2d (RIA) 2001-6182
    2001 U.S. App. LEXIS 29914
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    transfers, spousal
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-25740 (2 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 195-14

Mulberry Motor Parts Inc., et al. v. Comm.

                IN THE UNITED STATES COURT OF APPEALS

 

                      FOR THE ELEVENTH CIRCUIT

 

 

       APPEALS FROM A DECISION OF THE UNITED STATES TAX COURT

 

 

                      U.S. Tax Ct. No. 19322-97

 

                      U.S. Tax Ct. No. 19328-97

 

 

                        (September 20, 2001)

 

 

Before Birch, Cox, and Alarcon, /*/ Circuit Judges.

PER CURIAM:

[1] We find no merit in Appellant Read's contention that the Tax Court erred in holding him liable for taxes on income received as a dividend in a year not before the court. With regard to the issue of interpretation relative to I.R.C. section 1041, we are bound by Craven v. United States, 215 F.3d 1201 (11th Cir. 2000).

[2] Accordingly, we AFFIRM.

 

FOOTNOTE

 

 

/*/ Honorable Arthur L. Alarcon, U.S. Circuit Judge for the Ninth Circuit, sitting by designation.

 

END OF FOOTNOTE
DOCUMENT ATTRIBUTES
  • Case Name
    MULBERRY MOTOR PARTS, INC., Petitioner, WILLIAM A. READ, Interested party-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. WILLIAM A. READ, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Eleventh Circuit
  • Docket
    No. 00-15831
  • Judge
    per curiam
  • Cross-Reference
    Carol M. Read, et al. v. Commissioner, 114 T.C. No. 2 (Feb. 4, 2000)

    (For a summary, see Tax Notes, Feb. 14, 2000, p. 956; for the full

    text, see Doc 2000-3637 (95 original pages), 2000 TNT 25-16, or H&D,

    Feb. 7, 2000, p. 1861.)
  • Parallel Citation
    273 F.3d 1120
    88 A.F.T.R.2d (RIA) 2001-6182
    2001 U.S. App. LEXIS 29914
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    transfers, spousal
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-25740 (2 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 195-14
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