Legal Opinion
Willett v. United States
United States Court of Claims
Decided February 14, 1969No. 83-64; No. 84-64; No. 85-64; No. 86-64; No. 87-64PublishedCited by 8 opinions
1Opinion of the Court
Cowen, GMef Judge,
delivered the opinion of the court: *
These five cases, having identical factual and legal questions, involve plaintiffs’ claims for refunds for income taxes illegally collected. The plaintiffs are brothers and a sister who, as partners in the Willett Brokerage Company, engaged for a period of time prior to 1947 in the business of selling warehouse receipts for barrels of whiskey they owned. In 1947, the partners caused the Wildwood Corporation to be created under Kentucky law, and transferred substantially all the assets of the brokerage company in return for stock in the…
2Cases cited8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Malat v. RiddellSupreme Court of the United States · 1966
- National Investors Corporation v. HoeyCourt of Appeals for the Second Circuit · 1944
- Miller v. United StatesUnited States Court of Claims · 1964
- Bringwald, Inc. v. United StatesUnited States Court of Claims · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Miller v. United StatesUnited States Court of Claims · 1977
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Andrew L. Stone v. Commissioner of the Internal Revenue Service. No. 87-1589Court of Appeals for the D.C. Circuit · 1989
- Burt v. United StatesUnited States Court of Claims · 1972
- J. C. Bradford and Eleanor A. Bradford v. The United StatesUnited States Court of Claims · 1971
3 more not listed; retrieve them via the Exa API.