Legal Opinion
Irolla v. United States
United States Court of Claims
Decided February 16, 1968No. 11-63; No. 12-63PublishedCited by 27 opinions
1Per curiam
This case was referred to Trial Commissioner Mastín G. White with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Pule 57(a). The commissioner has done so in an opinion and report filed on February 15,1967. Exceptions to the commissioner’s report were filed by plaintiffs and the case was submitted to the court on the briefs of the parties and oral argument of counsel. Since the court is in agreement with the opinion and recommendation of the commissioner, with modifications, it hereby adopts the same as modified as the basis for…
2Cases cited9 opinions
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Cirillo v. CommissionerCourt of Appeals for the Third Circuit · 1963
- Bennett v. CommissionerUnited States Tax Court · 1958
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- McGee v. CommissionerUnited States Tax Court · 1973
- Kotmair v. CommissionerUnited States Tax Court · 1986
- Considine v. United StatesUnited States Court of Claims · 1981
- Nicholson v. United StatesUnited States Court of Federal Claims · 1993
- Norman and Viola Calhoun v. United StatesCourt of Appeals for the Ninth Circuit · 1979
22 more not listed; retrieve them via the Exa API.