Legal Opinion
United States v. Morton
Court of Appeals for the Eighth Circuit
Decided January 3, 1968No. 18760PublishedCited by 21 opinions
1Opinion of the Court
FLOYD R. GIBSON, Circuit Judge.
The appellant, United States of America (hereafter referred to as “Government”) appeals from a judgment entered by the District Court for the Western District of Missouri, the Honorable Richard M. Duncan, Senior District Judge, ordering a refund of income taxes paid by appellees for the year 1960 plus interest to the date of payment, in the amount of $37,293.01. The case was tried to the Court, without a jury, on joint stipulations of facts.1
This case on appeal presents two questions: (1) Are the nonrecognition of gain or loss provisions of § 337(a) (26 U.S.C. §…
2Cases cited28 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Towanda Textiles, Inc. v. United StatesUnited States Court of Claims · 1960
23 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
- Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 v. United StatesCourt of Appeals for the Third Circuit · 1972
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Lanrao, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Estate of Meade v. CommissionerCourt of Appeals for the Fifth Circuit · 1974
16 more not listed; retrieve them via the Exa API.