Legal Opinion

Hurtz v. United States

United States Court of Claims

Decided July 12, 1963No. 324-60; No. 325-60PublishedCited by 7 opinions

1Opinion of the Court

Per Curiam :

These cases were referred pursuant to Rule 45 to Marion T. Bennett, a trial commissioner of this court, with directions to make findings of fact and recommendation for conclusions of law. The commissioner has done so in a report filed April 9, 1963. On May 15,1963, plaintiffs filed a motion pursuant to Rule 46 that the court adopt the commissioner’s report as the basis for its judgment in the cases. On June 10,1963, defendant filed a reply to plaintiffs’ motion stating that it has no objection thereto. Since the court is in agreement with the findings and recommendation of the…

2Cases cited9 opinions

  1. Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
  2. Brander v. CommissionerUnited States Board of Tax Appeals · 1925
  3. Chipley v. CommissionerUnited States Board of Tax Appeals · 1932
  4. Cooney v. CommissionerUnited States Tax Court · 1952
  5. Johnson v. CommissionerUnited States Tax Court · 1955

4 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. E. J. Benes & Co. v. CommissionerUnited States Tax Court · 1964
  2. Hughes v. CommissionerUnited States Tax Court · 1964
  3. Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United StatesUnited States Court of Claims · 1969
  4. Rosenberg v. United StatesDistrict Court, E.D. Missouri · 1969
  5. E. J. Benes & Co. v. CommissionerUnited States Tax Court · 1964

2 more not listed; retrieve them via the Exa API.

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