Collins v. Commissioner of Internal Revenue
Collins v. Commissioner of Internal Revenue
393 U.S. 215; 89 S. Ct. 388; 21 L. Ed. 2d 355; 1968 U.S. LEXIS 3082; 22 A.F.T.R.2d (RIA) 5860
(United States Reports)
Cases that cite this one
11 later published cases cite this decision.
- Matter of Marriage of Engle (Or. 1982)
- Imel v. United States (United States District Court for the District of Colorado 1974)
- Giedinghagen v. Giedinghagen (Mo. Ct. App. 1986)
- Cady v. Cady (Kan. 1978)
- Ray C. Imel v. United States (10th Cir. 1975)
- Thomas v. Thomas (Conn. 1970)
- Lentz v. Lentz (New York Supreme Court 1982)
- Matter of Marriage of Engle (Or. Ct. App. 1981)
- Richard E. Wiles, Jr., and Karen B. Wiles v. Commissioner of Internal Revenue (10th Cir. 1974)
- In re Questions Submitted by United States Dist. Ct. (Colo. 1974)
- Mills v. Commissioner (United States Tax Court 1970)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.