Legal Opinion
United States v. Manor Care, Inc.
District Court, D. Maryland
Decided May 28, 1980No. Civ. Y-79-712PublishedCited by 10 opinions
1Opinion of the Court
JOSEPH H. YOUNG, District Judge.
The United States of America seeks the return of a tax refund erroneously given to the defendant, Manor Care, Inc. Most of the facts have been stipulated by the parties. On April 11, testimony of one witness was presented by the defendant, and the Court heard argument from the parties. Set forth below are the Court’s findings of fact and conclusion of law, in accordance with Rule 52 of the Federal Rules of Civil Procedure.
FINDINGS OF FACT
Manor Care, Inc. (Manor) owns subsidiary corporations engaged in a variety of businesses, including nursing homes. For the…
2Cases cited20 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Goodwin v. CommissionerUnited States Tax Court · 1980
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
- Blitzer v. United StatesUnited States Court of Claims · 1982
- McManus v. CommissionerUnited States Tax Court · 1987
- First National Bank v. Kansas Department of RevenueCourt of Appeals of Kansas · 1989
5 more not listed; retrieve them via the Exa API.