Legal Opinion
Adams v. United States
District Court, D. Montana
Decided September 10, 1974No. Civ. 3098PublishedCited by 10 opinions
1Opinion of the Court
OPINION AND ORDER
RUSSELL E. SMITH, Chief Judge.
The pretrial order in this case reads as follows:
“HI
“CONTENTION OF THE PARTIES “1. The plaintiff submits the only issue in this case is:
Whether portions of the salary paid to the plaintiff, in stock were unreasonable so that Adams & Gregoire, Inc., was not entitled -to a business deduction for the full amount of the salaries claimed within the meaning of Section 162 of the Internal Revenue Code of 1954.
“2. The defendant submits the issue before this Court, in addition to the one immediately stated by the plaintiff is as follows:
Whether the…
2Cases cited7 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- Richard L. Phillips v. United StatesCourt of Appeals for the Second Circuit · 1965
- Parsons v. AnglimCourt of Appeals for the Ninth Circuit · 1944
- McMahon v. United StatesDistrict Court, D. Rhode Island · 1959
- Jorrie v. Imperial Investment CompanyDistrict Court, W.D. Texas · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- Mona M. Martin John A. Martin v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- David v. United StatesDistrict Court, C.D. California · 1982
- Home Indemnity Co. v. BrennanDistrict Court, S.D. New York · 1977
- Hummell v. United StatesDistrict Court, S.D. Iowa · 1980
5 more not listed; retrieve them via the Exa API.