Legal Opinion

Farley v. United States

United States Court of Claims

Decided July 14, 1978No. 423-72PublishedCited by 15 opinions

1Per curiam

This case comes before the court, without oral argument, on plaintiffs’ motion, filed April 19, 1978, requesting that the court adopt the recommended decision of Trial Judge Philip R. Miller, filed February 17, 1978, pursuant to Rule 134(h), as the basis for its judgment in this case, defendant having filed no intention to except thereto and the time for so filing pursuant to the Rules of the court having expired. The court agrees with the trial judge’s ultimate conclusion, and sets forth hereinafter his entire opinion. However, in view of the disposition of the case, the court finds it…

2Cases cited51 opinions

  1. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  2. West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
  3. Lyeth v. HoeySupreme Court of the United States · 1938
  4. Riggs v. Del DragoSupreme Court of the United States · 1942
  5. Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939

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3Cited by15 opinions

  1. Macy Elevator, Inc. v. United StatesUnited States Court of Federal Claims · 2011
  2. Lee Martin, of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1988
  3. In Re Estate of GowlingIllinois Supreme Court · 1980
  4. Barrett v. CommissionerUnited States Tax Court · 1991
  5. In Re Estate of RostaAppellate Court of Illinois · 1982

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