Legal Opinion

Gregory v. United States

United States Court of Claims

Decided December 4, 1944No. 45570PublishedCited by 38 opinions

1Opinion of the Court

LITTLETON, Judge.

Plaintiff’s first claim that the special act of May 9, 1941, concedes liability cannot be sustained. Special jurisdictional acts such as this one are to be strictly construed, and they are never construed to concede liability unless the language of the act in that regard is very clear. Sioux Tribe of Indians v. United States, 97 Ct.Cl. 613, 663-665. The reports of the Claims Committees of Congress on the act disclose no intention to concede liability. A bill, S.1591, was first introduced in the Senate in 1937 to pay plaintiff $23,000 plus interest in settlement of his claim…

2Cases cited2 opinions

  1. Sioux Tribe of Indians v. United StatesUnited States Court of Claims · 1942
  2. Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939

3Cited by38 opinions

  1. Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  2. Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
  3. McCormick v. CommissionerUnited States Tax Court · 1970
  4. Weinroth v. CommissionerUnited States Tax Court · 1980
  5. Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967

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