Legal Opinion

J. C. Bradford and Eleanor A. Bradford v. The United States

United States Court of Claims

Decided July 14, 1971No. 339-69PublishedCited by 12 opinions

1Opinion of the Court

OPINION

2Per curiam

This case was referred to Trial Commissioner Roald A. Hogenson with directions to make findings of fact and recommended conclusions of law under the order of reference and rule 134(h). The commissioner has done so in an opinion and report filed on January 20, 1971. Both parties have filed exceptions to the commissioner’s opinion on the legal issues and his recommended conclusions of law. The case has been submitted to the court on oral argument of counsel and the briefs of the parties.

Plaintiff (see footnote 2) challenges the trial commissioner’s conclusion that plaintiff is entitled…

3Cases cited19 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Higgins v. SmithSupreme Court of the United States · 1940
  3. Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
  4. Merrill v. CommissionerUnited States Tax Court · 1963
  5. Stern Bros. & Co. v. CommissionerUnited States Tax Court · 1951

14 more not listed; retrieve them via the Exa API.

4Cited by12 opinions

  1. Levin v. United StatesUnited States Court of Claims · 1979
  2. Penn-Dixie Steel Corp. v. CommissionerUnited States Tax Court · 1978
  3. Bond Purchase, L.L.C. v. Patriot Tax Credit Properties, L.P.Court of Chancery of Delaware · 1999
  4. H.J. Heinz Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2007
  5. International Paper Co. v. United StatesUnited States Court of Federal Claims · 1995

7 more not listed; retrieve them via the Exa API.

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