Legal Opinion
American Processing and Sales Company v. The United States
United States Court of Claims
Decided January 20, 1967No. 364-62PublishedCited by 55 opinions
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner C. Murray Bernhardt, with directions to make findings of fact and recommendation for conclusions of law. The commissioner has done so in an opinion and report filed on December 7, 1965. Exceptions were filed by the defendant to the trial commissioner’s recommended conclusion of law. Briefs were filed by the parties and the case has been argued orally. Since the court is in agreement with the opinion, findings and recommendation of the trial commissioner, with modifications, it hereby adopts the same, as modified, as the basis for its…
3Cases cited21 opinions
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- United States v. RindskopfSupreme Court of the United States · 1882
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
16 more not listed; retrieve them via the Exa API.
4Cited by55 opinions
- Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
- In Re James A. Lane, Bankrupt. Frances B. Lane and James M. Gaines, as Trustee of the Bankrupt Estate of James A. Lane v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
50 more not listed; retrieve them via the Exa API.