Legal Opinion
Lazarus v. United States
United States Court of Claims
Decided April 8, 1959No. 66-56PublishedCited by 19 opinions
1Per curiam
The issue in this case is whether the proceeds of the sale of certain properties should be treated for tax purposes as capital gain or ordinary income.
The trial commissioner was directed to make findings of fact and to recommend conclusions of law. Pursuant to such direction these have been filed.
The court having considered the evidence, the briefs and the argument of counsel adopts the findings, opinion and recommendation of Trial Commissioner Mastín G. White.
Since the trial commissioner’s findings and opinion were filed, the court rendered its opinion in the case of Boeing v. United States,…
2Cases cited28 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Burnet v. HarmelSupreme Court of the United States · 1932
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
23 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Bynum v. CommissionerUnited States Tax Court · 1966
- Miller v. United StatesUnited States Court of Claims · 1964
- Recordak Corp. v. United StatesUnited States Court of Claims · 1963
- John Nadalin and Mary Nadalin v. The United StatesUnited States Court of Claims · 1966
- Cebrian v. United StatesUnited States Court of Claims · 1960
14 more not listed; retrieve them via the Exa API.