Legal Opinion

Charlson v. United States

United States Court of Claims

Decided November 19, 1975No. 176-71PublishedCited by 10 opinions

1Opinion of the Court

Per Curiam :

This case comes before the court on plaintiffs’ motion filed July 16, 1975, requesting that the court adopt the recommended decision of Trial Judge Joseph V. Colaianni, filed June 8, 1975, pursuant to Buie 134(h), as the basis for its judgment in this case since defendant has failed to file a notice of intention to except thereto and the *299t.imft for so filing pursuant to the rules of the court has expired. Upon consideration thereof, without oral argument, since the court agrees with the recommended decision, as hereinafter set forth, it hereby affirms and adopts the same as the…

2Cases cited17 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. Higgins v. SmithSupreme Court of the United States · 1940
  4. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  5. Waterman v. MacKenzieSupreme Court of the United States · 1891

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3Cited by10 opinions

  1. Cooper v. CommissionerCourt of Appeals for the Ninth Circuit · 2017
  2. Busse v. United StatesUnited States Court of Claims · 1976
  3. Cooper v. Comm'rUnited States Tax Court · 2014
  4. Carroll v. CommissionerUnited States Tax Court · 1978
  5. Cooper v. Comm'rUnited States Tax Court · 2014

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