Jeffers v. United States
United States Court of Claims
1Opinion of the CourtKashiwa, Judge
Plaintiffs initiated this action to recover for the calendar year 1971 taxes allegedly overpaid in the amount of $25,995, together with interest thereon as provided by law. Since the facts essential to the resolution of the issues in this case are not in dispute, the parties cross move for partial summary judgment with respect to all issues raised by the pleadings except for the counterclaim asserted by defendant in its first amended answer. Although we are confronted with ancillary issues, the ultimate issue with which we are faced is whether contingent payments of stock in a tax-free…
Also in this document: Dissent.
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Helvering v. Le GierseSupreme Court of the United States · 1941
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Gammill v. CommissionerUnited States Tax Court · 1980
- Walter F. Vorbleski and Florence Vorbleski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Catterall v. CommissionerUnited States Tax Court · 1977
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
- Sidney R. Solomon and Beatrice Solomon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
16 more not listed; retrieve them via the Exa API.