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Jean C. Carrieres v. Commissioner of Internal Revenue

552 F.2d 1350, 40 A.F.T.R.2d (RIA) 5114, 1977 U.S. App. LEXIS 13587
CourtCourt of Appeals for the Ninth Circuit
DecidedMay 2, 1977
Docket76-1565
StatusPublished
Cited by30 cases

This text of 552 F.2d 1350 (Jean C. Carrieres v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jean C. Carrieres v. Commissioner of Internal Revenue, 552 F.2d 1350, 40 A.F.T.R.2d (RIA) 5114, 1977 U.S. App. LEXIS 13587 (9th Cir. 1977).

Opinion

PER CURIAM:

Petitioner Carrieres appeals from the November 17, 1975, decision of the United States Tax Court which determined a $15,-844.01 deficiency in her federal income tax liability for 1968. The Tax Court based this decision on its opinion of August 27,1975, in which it held that “[t]o the extent, therefore, that one party receives [pursuant to a divorce decree] separate cash or other separate property, rather than community assets, in exchange for portions of his community property, he has sold or exchanged such portions and gain, if any, must be recognized thereon.” Carrieres v. Commissioner of Internal Revenue, 64 T.C. No. 91 at 12 (Aug. 27, 1975). The Tax Court’s opinion is sound, and we affirm on the grounds therein stated.

AFFIRMED.

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Bluebook (online)
552 F.2d 1350, 40 A.F.T.R.2d (RIA) 5114, 1977 U.S. App. LEXIS 13587, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jean-c-carrieres-v-commissioner-of-internal-revenue-ca9-1977.