Legal Opinion

Juniper Investment Company, a Delaware Corporation v. The United States

United States Court of Claims

Decided November 13, 1964No. 397-60PublishedCited by 6 opinions

1Per curiam

This ease was referred pursuant to former Rule 45(a) (now Rule 57(a)) to Trial Commissioner Herbert N. Maletz, with directions to make findings of fact and recommendations for a conclusion of law. The Commissioner has done so in an opinion and report filed on December 2, 1963. The plaintiff has excepted to the opinion and certain of the findings of facts; defendant has excepted only to one of the findings. The parties have filed briefs and the case has been argued orally. The court agrees with the Commissioner’s findings, his opinion, and his recommended conclusion of law.

The court is also of…

2Cases cited15 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Gregory v. HelveringSupreme Court of the United States · 1935
  3. Higgins v. SmithSupreme Court of the United States · 1940
  4. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  5. Griffiths v. CommissionerSupreme Court of the United States · 1939

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3Cited by6 opinions

  1. Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
  2. Jack O. Chertkof and Sophie Chertkof v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
  3. Griffin & Company Inc. v. The United States. Griffin Industries, Inc. v. The United StatesUnited States Court of Claims · 1968
  4. Twin City Shipyard, Inc. v. United StatesUnited States Court of Claims · 1990
  5. Krahmer v. United StatesUnited States Court of Claims · 1985

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