Legal Opinion
Achille F. Ford v. United States. Jeanne F. Harlow v. United States
United States Court of Claims
Decided April 6, 1960No. 623-53, 624-53PublishedCited by 36 opinions
1Opinion of the Court
MADDEN, Judge.
These two cases involve similar facts and identical legal questions, and this opinion will dispose of both cases.
The plaintiffs are brother and sister. They severally sue to recover the amounts of alleged overpayments that were made by them in connection with their respective income taxes for the year 1947. At issue is the basis that should be used in computing the amount of the gain, if any, that was realized from the sale on July 15, 1947 of 1,530 shares of stock owned by each plaintiff in a Brazilian corporation that was engaged in the coffee trade. (As this corporation was…
2Cases cited4 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
3Cited by36 opinions
- Robert P. Shook and Barbara I. Shook v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- Cluck v. CommissionerUnited States Tax Court · 1995
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- William A. Beltzer and Sharon Beltzer, and v. United States of America, AndCourt of Appeals for the Eighth Circuit · 1974
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