Legal Opinion
Lewis C. McCarty Jr. v. The United States
United States Court of Claims
Decided February 19, 1971No. 229-62PublishedCited by 65 opinions
1Opinion of the Court
OPINION
SKELTON, Judge:
We are indebted to Trial Commissioner C. Murray Bernhardt in this case for his findings of fact and conclusions of law and also for his opinion in which he held that the plaintiff was entitled to recover and that defendant’s counterclaim should be dismissed. We have adopted his findings of fact with minor changes and have reached the same result on questions of law but for different reasons. The opinion of the court follows.
This is an action brought under the provisions of 28 U.S.C. § 1491, and § 2707(a) of the Internal'Revenue Code of 1939, reenacted as § 6672 of the…
2Cases cited10 opinions
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Ben D. Spivak and David S. Shapiro v. United StatesCourt of Appeals for the Second Circuit · 1967
- United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
- W. Eugene Dillard v. George D. Patterson, District Director of Internal Revenue for District of Alabama, and United States of America, IntervenorCourt of Appeals for the Fifth Circuit · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1984
- Muck v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- Feist v. United StatesUnited States Court of Claims · 1979
60 more not listed; retrieve them via the Exa API.