Jean C. Carrieres v. Comm'r of Internal Revenue, 552 F.2d 1350 (9th Cir. 1977). · Go Syfert
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Jean C. Carrieres v. Comm'r of Internal Revenue, 552 F.2d 1350 (9th Cir. 1977). Cases Citing This Book View Copy Cite
37 citation events (1 in the last 25 years) across 4 distinct courts.
Strongest positive: Mattox v. Mattox (nmctapp, 1987-02-10)
Treatment trajectory · 1978 → 2026 · click a year to view as-of
1978 2002 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited "see" Mattox v. Mattox
N.M. Ct. App. · 1987 · signal: see · confidence high
See Carrieres v. Commissioner of Internal Revenue, 64 T.C. 959 (1975), aff'd, 552 F.2d 1350 (9th Cir.1977). 4 In our case, too much is unknown: whether husband will sell the stock, the price of the shares upon sale, the tax laws in effect at the time of the sale, 5 husband’s tax rate at the time of the sale.
cited Cited "see" Roberts v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Carrieres v. Commissioner, 64 T.C. 959 (1975) , affd. per curiam 552 F.2d 1350 (9th Cir. 1977) .
cited Cited "see" Ward v. Commissioner
Tax Ct. · 1982 · signal: see · confidence high
See Carrieres v. Commissioner, 64 T.C. 959 , 964 (1975) , affd. 552 F.2d 1350 (9th Cir. 1977) .
cited Cited "see" Carson v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See Carrieres v. Commissioner, 64 T.C. 959 , 964 (1975) , affd. per curiam 552 F. 2d 1350 (9th Cir. 1977) .
discussed Cited "see" ANTHONY (2×)
unknown court · Daniel J.\"" · signal: see · confidence high
See Carrieres v. Commissioner, 64 T.C. 959 , 964- 965 (1975) , affd. 552 F.2d 1350 (9th Cir. 1977) .
cited Cited "see, e.g." WEIR
unknown court · James S.\"" · signal: see, e.g. · confidence low
See, e.g., Carrieres v. Commissioner, 64 T.C. 959 , 964 (1975) , affd. per curiam 552 F.2d 1350 (9th Cir. 1977) .
Retrieving the full opinion text from the archive…
Jean C. CARRIERES, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
76-1565.
Court of Appeals for the Ninth Circuit.
May 2, 1977.
552 F.2d 1350
1977 U.S. App. LEXIS 13587
James G. Leathers, Jr., argued, Chickering & Gregory, San Francisco, Cal., for petitioner., Meade Whitaker, argued, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.
Browning, Per Curiam, Trask, Wallace.
Cited by 30 opinions  |  Published
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.