Legal Opinion

Maryland Savings-Share Insurance v. United States

United States Court of Claims

Decided February 25, 1981No. 154-75PublishedCited by 11 opinions

1Per curiam

This case comes before the court on plaintiffs exceptions to the recommended decision of Trial *488Judge Philip R. Miller, Chief of the Trial Division, filed February 26, 1980, pursuant to Rule 134(h), having been submitted on the briefs and oral argument of counsel. Upon consideration thereof, since the court agrees with the trial judge’s recommended decision, as hereinafter set forth,* it hereby affirms and adopts the recommended decision as the basis for its judgment in this case. Accordingly, it is concluded that plaintiff is not entitled to recover, and the petition is dismissed.

OPINION OP…

2Cases cited30 opinions

  1. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  2. Kornhauser v. United StatesSupreme Court of the United States · 1928
  3. Boehm v. CommissionerSupreme Court of the United States · 1945
  4. Putnam v. CommissionerSupreme Court of the United States · 1956
  5. Commissioner v. HansenSupreme Court of the United States · 1959

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3Cited by11 opinions

  1. Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
  2. Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
  3. Allstate Insurance v. United StatesUnited States Court of Claims · 1990
  4. Maryland Deposit Ins. Fund Corp. v. CommissionerUnited States Tax Court · 1987
  5. Missouri Pacific Corp. v. United StatesUnited States Court of Claims · 1984

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