Legal Opinion
Ogden Phipps and Lillian B. Phipps v. The United States
United States Court of Claims
Decided July 16, 1969No. 237-67PublishedCited by 15 opinions
1Opinion of the Court
ON PLAINTIFFS’ AND DEFENDANT’S MOTIONS FOR SUMMARY JUDGMENT
LARAMORE, Judge.
Plaintiffs, Ogden Phipps and Lillian B. Phipps, filed joint income tax returns for the calendar years 1957 and 1958. Deficiencies were assessed and paid. 1 Plaintiffs filed timely claims for refund; the claims were disallowed, and this suit followed. The parties have agreed to a stipulation of facts. Plaintiffs have moved for summary judgment and defendant has cross-moved for summary judgment.
Throughout 1957 and 1958, Ogden Phipps (referred to as taxpayer) was a limited partner in the partnership known as Smith, Barney…
2Cases cited8 opinions
- Denman v. SlaytonSupreme Court of the United States · 1931
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Illinois Terminal Railroad Company v. The United StatesUnited States Court of Claims · 1967
- Constance M. Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Leslie v. CommissionerUnited States Tax Court · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Israelson v. United StatesDistrict Court, D. Maryland · 1973
- Dillon, Read & Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- Investors Diversified Services, Inc. v. United StatesUnited States Court of Claims · 1978
- New Mexico Bancorporation & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Dillon, Read & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1989
10 more not listed; retrieve them via the Exa API.