Legal Opinion
Todd Tibbals and Helen A. Tibbals v. The United States
United States Court of Claims
Decided June 10, 1966No. 346-60PublishedCited by 27 opinions
1Opinion of the Court
OPINION
2Per curiam
This income tax refund case, involving the years 1951-1954, was referred to Trial Commissioner Lloyd Fletcher with directions to make appropriate factual findings and to submit his recommendation for a conclusion of law. At this stage there remain two entirely separate issues in the case, and the commissioner’s report contains an opinion, finding, and recommended conclusion on each aspect. His recommendation is for the plaintiffs on both issues. The parties accept the commissioner’s opinion, findings, and conclusion on the second issue, involving the sale by the principal taxpayer of…
3Cases cited38 opinions
- Rinaldi v. YeagerSupreme Court of the United States · 1966
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
33 more not listed; retrieve them via the Exa API.
4Cited by27 opinions
- Pension Benefit Guaranty Corp. v. Center City Motors, Inc.District Court, S.D. California · 1984
- Estate of Freeland v. CommissionerCourt of Appeals for the Ninth Circuit · 1968
- Royce W. Brown and Patty L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- John Nadalin and Mary Nadalin v. The United StatesUnited States Court of Claims · 1966
- Theodore Morse and Claire Morse v. The United StatesUnited States Court of Claims · 1967
22 more not listed; retrieve them via the Exa API.