Legal Opinion

Liflans Corporation v. The United States

United States Court of Claims

Decided February 16, 1968No. 316-64PublishedCited by 26 opinions

1Opinion of the Court

OPINION

2Per curiam

This case was referred to Trial Commissioner C. Murray Bernhardt with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Rule 57(a). The commissioner has done so in an opinion and report filed on November 16, 1967, and a supplemental report filed on November 29, 1967. On January 3, 1968, the parties filed a stipulation wherein they have each agreed not to take exceptions to the report of the commissioner dated November 16, 1967, as amended by the supplemental report dated November 29, 1967, and that judgment should be entered…

3Cases cited28 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. TowerSupreme Court of the United States · 1946
  3. Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
  4. Sharp v. United StatesSupreme Court of the United States · 1903
  5. Dobkin v. CommissionerUnited States Tax Court · 1950

23 more not listed; retrieve them via the Exa API.

4Cited by26 opinions

  1. University Computing Co. v. Lykes-Youngstown Corp.Court of Appeals for the Fifth Circuit · 1974
  2. In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
  3. Mennuto v. CommissionerUnited States Tax Court · 1971
  4. O'HAZZA v. Executive Credit Corp.Supreme Court of Virginia · 1993
  5. Miele v. CommissionerUnited States Tax Court · 1971

21 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API