Carol M. Read, et al. v. CIR

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February 4, 2000

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federal taxation
Carol M. Read, et al. v. CIR
114 T.C. No. 2
US
Federal Court
United States Tax Court
Chiechi

Summary

The full Tax Court considered whether a corporate redemption of a former spouse's stock in the parties' business pursuant to a divorce qualified for nonrecognition treatment under IRC sec. 1041. The Tax Court specifically considered the legal standard to ...
Carol M. Read, et al. v. CIR
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See Also

Sec. 1041 Nonrecognition Warranted in Company’s Redemption of Stock

Legal and Court Case Update
February 4, 2000

The full Tax Court considered whether a corporate redemption of a former spouse's stock in the parties' business pursuant to a divorce qualified for nonrecognition treatment under IRC sec. 1041.