Hollingsworth v. United States
United States Court of Claims
1Opinion of the Court
■ Per Curiam:
These cases come before the court on
requests by both plaintiff and defendant, for review by the court of the recommended decision of Trial Judge Harry E. Wood, filed November 3, 1976, pursuant to Rule 54(a), on plaintiffs motion for summary judgment and defendant’s cross-motion for partial summary judgment. Upon consideration thereof, together with the briefs and oral argument of counsel, since the court agrees with the trial judge’s recommended decision, as hereinafter set forth,* it hereby affirms and adopts the decision with minor modifications (see footnotes 13 and 14) as the…
2Cases cited18 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Cities Service Helex, Inc. v. United StatesUnited States Court of Claims · 1976
- Helvering v. Russian Finance & Construction CorporationCourt of Appeals for the Second Circuit · 1935
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3Cited by5 opinions
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- Boecking v. CommissionerUnited States Tax Court · 1993
- Consolidated Industries, Inc. v. CommissionerUnited States Tax Court · 1984