Legal Opinion
McCurdy v. United States
District Court, S.D. Ohio
Decided December 16, 1970No. Civ. A. No. 6579PublishedCited by 1 opinion
1Opinion of the Court
SECOND PRETRIAL ORDER
HOGAN, District Judge.
At the pretrial two law issues and one fact issue were severed. Since that time a stipulation has been filed with respect to the fact question (waiver) and there has been filed on behalf of each of the two parties an excellent brief dealing with both the fact question and the law question.
The briefs have been carefully examined, as have the authorities cited therein.
*1069Briefly the taxpayer had, prior to' 1960, invested (using the term in its street sense) some $85,000.00 in a Florida corporation. The company issued, as an original issue, notes and…
2Cases cited21 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
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3Cited by1 opinion
- Charles F. McCurdy v. United StatesCourt of Appeals for the Sixth Circuit · 1972