COLLINS
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1968-11-25
No. 134
393 U.S. 215 Supreme Court of the United States (1968) Negative Treatment
Cited by 4 cases
Per_curiam
Per Curiam.

Per Curiam.

The petition for a writ of certiorari is granted, the judgment is vacated and the case is remanded to the Court of Appeals for further consideration in light of the opinion of the Supreme Court of Oklahoma in Collins v. Oklahoma Tax Comm’n, 446 P. 2d 290.

Cases With Similar Vibessemantic neighbors from the corpus

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  • Wiles v. Commissioner OF Internal Revenue, 499 F.2d 255 (10th Cir. 1974)
    …Court held that property acquired during coverture is “a species of common ownership.” The United States Supreme Court vacated our judgment and remanded the case for consideration in the light of the mentioned decision of the Oklahoma Supreme Court. 393 U.S. 215, 89 S.Ct. 388, 21 L.Ed.2d 355. On remand we held that under the Oklahoma decision, the transfer was nontaxable. 412 F. 2d 211, 212. The Oklahoma situation is pertinent because the Oklahoma law was adopted from the law of Kansas. Vanderslice v. Vande…
  • Imel v. United States, 523 F.2d 853 (10th Cir. 1975)
    …oma Supreme Court said that our interpretation of Oklahoma law in Collins # 1 was wrong and that, in Oklahoma, property acquired during coverture is “a species of common ownership.” Ibid, at 295. Next is Collins v. Commissioner of Internal Revenue, 393 U.S. 215, 89 S.Ct. 388, 21 L.Ed.2d 355, Collins # 3. The Supreme Court granted certiorari to review our decision in Collins # 1, vacated the judgment therein, and remanded the case “for further consideration in the light of the opinion of the Supreme Court o…

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