Legal Opinion
First Trust Co. of Omaha v. United States
United States Court of Claims
Decided December 5, 1932No. L-180PublishedCited by 8 opinions
1Opinion of the Court
BOOTH, Chief Justice.
This is a tax ease. The facts are not seriously disputed and may not be. During his life, George A. Hoagland was engaged in the business of buying and selling lumber and building materials and had established a number of lumber yards in cities in the states of Nebraska and Iowa. On January 22, 1914, George A. Hoagland and William W. Hoagland, his son, entered into a partnership agreement to take over and conduct as co-partners the individual enterprise formerly conducted by George A. Hoagland.
The copartnership agreement, so far as pertinent to the issues) in this ease,…
2Cases cited2 opinions
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Myers v. United StatesUnited States Court of Claims · 1931
3Cited by8 opinions
- United States v. Manufacturers Trust Co.Court of Appeals for the Second Circuit · 1952
- Penn v. RobertsonCourt of Appeals for the Fourth Circuit · 1940
- Oppenheimer v. Dresdner Bank A. G.Appellate Division of the Supreme Court of the State of New York · 1975
- Hartman v. United StatesUnited States Court of Federal Claims · 2011
- People's-Pittsburgh Trust Co. v. United StatesUnited States Court of Claims · 1935
3 more not listed; retrieve them via the Exa API.