Legal Opinion
Adelson v. United States
United States Court of Claims
Decided September 12, 1984No. 112-76PublishedCited by 2 opinions
1Opinion of the Court
OPINION
SPECTOR, Senior Judge.
This is the third decision on this taxpayer’s refund claim. It is required by an opinion of the United States Court of Appeals for the Federal Circuit (Bennett, J)1 in which it is ordered and adjudged with respect to the prior two opinions:
AFFIRMED IN PART, VACATED IN PART, AND REMANDED, to the Claims Court for additional findings, regarding *103the taxpayer’s business interest as compared to his equity interest.
This mandate requires a recapitulation of the two prior Claims Court decisions, and of the total record on which they are based.
1. U.S. Claims Court Decision…
2Cases cited7 opinions
- United States v. GeneresSupreme Court of the United States · 1972
- Milmark Services, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- American Processing and Sales Company v. The United StatesUnited States Court of Claims · 1967
- Sheldon G. Adelson and Sandra Adelson v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Electronic Modules Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Sheldon G. Adelson and Sandra Adelson v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Adelson v. United StatesUnited States Court of Claims · 1987