United States Fourth Circuit

A transfer of land from a husband to his former wife constitutes a transfer "incident to" their prior divorce for purposes of the non- recognition of gain rules, and the wife must include within her gross income the contingent fees paid directly to her attorneys from the proceeds of her subsequent sale of that land.

Appellate Information

• Argued 12/07/2000
• Decided 02/16/2001
• Published 02/16/2001

Judges

• Before WILKINS, MICHAEL, and MOTZ, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Frank Hilton Lancaster, Robinson, Bradshaw & Hinson, P.A., Charlotte, North Carolina, for Appellants. Jonathan Samuel Cohen, Tax Division, United States Department of Justice, Washington, D.C.;   William Mimms Claytor, Baucom, Claytor, Benton, Morgan & Wood, P.A., Charlotte, North Carolina, for Appellees. ON BRIEF:  Robert W. Fuller, III, Robinson, Bradshaw & Hinson, P.A., Charlotte, North Carolina, for Appellants.  Paula M. Junghans, Acting Assistant Attorney General, Michelle C. France, Tax Division, United States Department of Justice, Washington, D.C., for Appellee Commissioner.