Legal Opinion

Ross Michael Simon Trust, Arline A. Simon, Trustee v. The United States

United States Court of Claims

Decided October 18, 1968No. 8-64Published

1Opinion of the Court

402 F.2d 272

Ross Michael SIMON Trust, Arline A. Simon, Trustee

v.

The UNITED STATES.

No. 8-64.

United States Court of Claims.

October 18, 1968.

Harlan Pomeroy, Cleveland, Ohio, attorney of record for plaintiffs. Norman A. Sugarman, Cleveland, Ohio, of counsel.

Richard C. Pugh, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Philip R. Miller and Michael I. Saltzman, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.

NICHOLS, Judge.*

1

Plaintiff, an inter vivos trust, brought this suit to recover…

2Cases cited18 opinions

  1. Commissioner v. GordonSupreme Court of the United States · 1968
  2. J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
  3. James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
  4. Pridemark, Inc. v. CommissionerUnited States Tax Court · 1964
  5. Reef Corporation v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reef CorporationCourt of Appeals for the Fifth Circuit · 1966

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