Legal Opinion
Morgan Guaranty Trust Co. of New York v. United States
United States Court of Claims
Decided October 18, 1978No. 460-73PublishedCited by 13 opinions
1Opinion of the CourtKashiwa, Judge
This income tax refund suit is before the court upon a joint stipulation of facts. Although the legal issues presented by the case are not new, they are by their very nature difficult. After a careful review of the stipulations, exhibits, briefs, and oral arguments presented, we find plaintiff is entitled to recover with the amount of recovery to be determined in a proceeding pursuant to Rule 131(c).
The case involves two separate issues. The first issue is whether plaintiffs March 15, 1962, gift to a charity of the right to receive all future payments on awards made by the Mixed Claims…
2Cases cited37 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Blair v. CommissionerSupreme Court of the United States · 1937
32 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- Mulholland v. United StatesUnited States Court of Federal Claims · 1993
- Transwestern Pipeline Co. v. United StatesUnited States Court of Claims · 1980
- August Urbanek and Estate of Irene Urbanek, Deceased, August Urbanek, Personal Representative v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- The Travelers Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 2002
8 more not listed; retrieve them via the Exa API.