Legal Opinion
Robert F. Wagner, Jr. v. The United States
United States Court of Claims
Decided December 15, 1967No. 195-63PublishedCited by 19 opinions
1Opinion of the Court
OPINION
2Per curiam
This ease was referred to Trial Commissioner (now Judge) Herbert N. Maletz with directions to make findings of fact and recommendation for conclusions of law. The commissioner has done so in a report and opinion filed on December 29, 1966. Exceptions to the commissioner’s findings and recommended conclusions of law were filed by plaintiff, and the ease has been submitted to the court on oral argument of counsel and the briefs of the parties.
Our commissioner’s opinion1 fell into two main divisions. In the first, he held that as a matter of statutory construction, the gift tax, under…
3Cases cited10 opinions
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- Bornstein v. United StatesUnited States Court of Claims · 1965
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Exchange Parts Company of Fort Worth, a Corporation v. United StatesUnited States Court of Claims · 1960
5 more not listed; retrieve them via the Exa API.
4Cited by19 opinions
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Chambers v. United StatesUnited States Court of Claims · 1971
- Wal-Mart Stores East, Inc. v. HintonCourt of Appeals of North Carolina · 2009
- Sirbo Holdings, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Easter House v. United StatesUnited States Court of Claims · 1987
14 more not listed; retrieve them via the Exa API.