Legal Opinion

Broome v. United States

United States Court of Claims

Decided March 4, 1959No. 225-56PublishedCited by 60 opinions

1Per curiam

This case was referred by the court, pursuant to Rule 45(a), 28 U.S.C., to Mastin G. White, a trial commissioner of the court, with directions to make findings of fact and recommendations for conclusions of law. The commissioner has done so in a report filed October 17, 1958. When the more than 15 days provided by Rule 46(a) had elapsed after the filing of this report, and neither party had given notice in writing of an intention to except to the recommendations and findings of the trial commissioner, the defendant filed a motion for judgment in accordance with the commissioner’s report.…

2Cases cited3 opinions

  1. Goodstein v. CommissionerUnited States Tax Court · 1958
  2. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
  3. William Herbert Brown and Mary F. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957

3Cited by60 opinions

  1. Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
  2. Bridges v. CommissionerUnited States Tax Court · 1963
  3. Lynch v. CommissionerCourt of Appeals for the Second Circuit · 1959
  4. MacRae v. CommissionerUnited States Tax Court · 1960
  5. A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974

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