Legal Opinion

Citizens Bank & Trust Co. v. United States

United States Court of Claims

Decided July 14, 1978No. 109-73PublishedCited by 2 opinions

1Per curiam

This case comes before the court on plaintiffs’ motion, filed April 10, 1978, requesting that the court adopt the recommended decision of Trial Judge Philip R. Miller, filed October 5, 1977, pursuant to Rule 134(h), as the basis for its judgment in this case, defendant having withdrawn its previously filed notice of intention to except thereto. Upon consideration thereof, without oral argument, since the court agrees with the trial judge’s recommended decision, as hereinafter set forth*, it hereby grants plaintiffs’ motion of April 10, 1978, and affirms and adopts the decision as the basis…

2Cases cited12 opinions

  1. Palmer v. CommissionerSupreme Court of the United States · 1937
  2. Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
  3. Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
  4. William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
  5. Maher v. CommissionerUnited States Tax Court · 1970

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3Cited by2 opinions

  1. Adaline v. Kincaid v. United StatesCourt of Appeals for the Fifth Circuit · 1982
  2. Electric Energy, Inc. v. United StatesUnited States Court of Claims · 1987

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