Legal Opinion
American Smelting and Refining Company — Consolidated v. The United States
United States Court of Claims
Decided March 20, 1970No. 443-65PublishedCited by 5 opinions
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner Lloyd Fletcher with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Rule 57(a) [since September 1, 1969, Rule 134(h)]. The commissioner has done so in an opinion and report filed on April 24, 1969. Exceptions to the commissioner’s opinion, findings and recommended conclusion of law were filed by defendant. Plaintiff urged adoption of the opinion, findings and recommended conclusion of law. The ease has been submitted to the court on oral argument of counsel and the briefs of the…
3Cases cited14 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Poafpybitty v. Skelly Oil Co.Supreme Court of the United States · 1968
- Commissioner v. MunterSupreme Court of the United States · 1947
- Louisiana Land & Exploration Co. v. CommissionerUnited States Tax Court · 1946
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
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4Cited by5 opinions
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1986
- Southland Royalty Co. v. United StatesUnited States Court of Claims · 1978
- Fisher v. United StatesUnited States Court of Federal Claims · 2008
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1986
- Wright v. CommissionerUnited States Tax Court · 1980