Legal Opinion
Waterman, Largen & Co., Inc. v. The United States
United States Court of Claims
Decided November 14, 1969No. 14-65PublishedCited by 22 opinions
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner Saul Richard Gamer with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Rule 57 (a) [since September 1, 1969, Rule 134 (h)]. The commissioner has done so in an opinion and report filed on September *84620, 1968. Defendant took no exception to the commissioner’s findings of fact but did except to his recommended conclusion of law that the stock purchased by the taxpayer was an ordinary asset, not a capital asset. Plaintiff took no exception to the commissioner’s findings of fact or to…
3Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
- Commissioner of Internal Revenue v. The Bagley & Sewall Co.Court of Appeals for the Second Circuit · 1955
15 more not listed; retrieve them via the Exa API.
4Cited by22 opinions
- W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- W. W. Windle Co. v. CommissionerUnited States Tax Court · 1976
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Miller v. CommissionerUnited States Tax Court · 1978
- Union Pacific Railroad v. United StatesUnited States Court of Claims · 1975
17 more not listed; retrieve them via the Exa API.