Legal Opinion

Gyro Engineering Corp. v. United States

District Court, C.D. California

Decided October 19, 1967No. Civ. No. 65-1173PublishedCited by 4 opinions

1Opinion of the Court

FINDINGS OF FACT AND CONCLUSIONS OF LAW

FERGUSON, District Judge.

This action having come on regularly for trial without a jury on November 22, 1966, evidence both oral and documentary having been received by the court, the case having been extensively argued and briefed and submitted for decision, the court having its decision by order filed March 22,1967, as amended by order filed June 7, 1967, now makes Findings of Fact and Conclusions of Law pursuant to Rule 52 of the Federal Rules of Civil Procedure as follows:

Findings of Fact

1

This is an action for refund of federal income taxes for the…

2Cases cited51 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Higgins v. SmithSupreme Court of the United States · 1940
  3. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  4. Commissioner v. BrownSupreme Court of the United States · 1965
  5. Griffiths v. CommissionerSupreme Court of the United States · 1939

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3Cited by4 opinions

  1. Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
  2. Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
  3. Gyro Engineering Corporation, a California Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1969
  4. Gyro Engineering Corp. v. CommissionerUnited States Tax Court · 1974

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