Legal Opinion

Lattimore v. United States

United States Court of Claims

Decided December 2, 1935No. J-592, K-381, K-382, K-489, K-490PublishedCited by 12 opinions

1Opinion of the Court

WHALEY, Judge.

At the suggestion of the plaintiffs, these five cases—Nos. J-592, K-381, K-382, K-489, and K-490—have been ordered consolidated for submission to the court. They will be considered in one opinion, but a separate judgment will be entered in each case.

The record in these cases shows' that there were two partnerships in existence during the period involved, namely, Double Seal Ring sales partnership and the Double Seal Ring factory partnership. The sales partnership was a selling agency for the rings manufactured by the factory partnership.

The questions which arise in these cases…

2Cases cited3 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
  3. Clayton v. United StatesUnited States Court of Claims · 1930

3Cited by12 opinions

  1. Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
  2. Bloomfield v. CommissionerUnited States Tax Court · 1969
  3. Don Gilmore and Sue Gilmore v. United StatesUnited States Court of Claims · 1961
  4. Harrold v. CommissionerUnited States Tax Court · 1954
  5. Maragon v. United StatesUnited States Court of Claims · 1957

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