Legal Opinion
John A. Gillin v. The United States
United States Court of Claims
Decided March 20, 1970No. 24-69PublishedCited by 16 opinions
1Opinion of the Court
ON DEFENDANT’S AND PLAINTIFF’S MOTIONS FOR PARTIAL JUDGMENT ON THE PLEADINGS
DAVIS, Judge.
Plaintiff John A. Gillin, an individual taxpayer resident in Texas, has filed a petition seeking, in one of several claims, a refund for taxes assessed and paid for 1961 on gain derived from the conversion and reconversion of funds necessary to pay a debt incurred in Canadian dollars. The paragraph of the petition setting forth this demand (Paragraph VII) gives us only the following facts, all of which are admitted by the Government’s *310answer: On five occasions from September 1957 to November 1960…
2Cases cited15 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Knox v. LeeSupreme Court of the United States · 1871
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Helvering v. American Chicle Co.Supreme Court of the United States · 1934
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- American Air Filter Co. v. CommissionerUnited States Tax Court · 1983
- National-Standard Co. v. CommissionerUnited States Tax Court · 1983
- Federal Nat'l Mortgage Ass'n v. CommissionerUnited States Tax Court · 1993
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- International Flavors & Fragrances Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
11 more not listed; retrieve them via the Exa API.