Ford v. United States
United States Court of Claims
1Opinion of the Court
Per Curiam :
This case was referred pursuant to Rule 45 to Wilson Cowen, a trial commissioner of this court, with directions to make findings of fact and recommendations for conclusions of law. The commissioner has done so in a report filed March 5, 1962. Briefs were filed by the parties, exceptions to. the commissioner’s findings of fact and recommended conclusion of law were filed by the plaintiffs and the cases were submitted to the court on oral argument of counsel. Since the court is in agreement with the findings and recommendation of the trial commissioner, as hereinafter set forth, it…
2Cases cited4 opinions
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- United States v. HendlerSupreme Court of the United States · 1938
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Fleming v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
3Cited by5 opinions
- Shelton v. CommissionerUnited States Tax Court · 1995
- State Department of Assessments & Taxation v. Loyola Federal Savings & Loan Ass'nCourt of Special Appeals of Maryland · 1989
- Boecking v. CommissionerUnited States Tax Court · 1993
- First National Bank of ChicagoUnited States Court of Claims · 1971
- Shelton v. CommissionerUnited States Tax Court · 1995