Legal Opinion
Dakan v. United States
United States Court of Claims
Decided February 20, 1974No. 12-69PublishedCited by 11 opinions
1Opinion of the Court
Per Curiam :
This case was referred to former Trial Judge William E. Day, with directions to make findings of fact and recommendations for conclusion of law under the order of reference and Buie 134(h). The trial judge has done so in an opinion and report filed November 9, 1972. All of the exceptions to the trial judge’s opinion, findings of fact and recommended conclusion of law were filed by the plaintiff and the case has been submitted to the court on oral argument of counsel and the briefs of the parties.
The issue to be decided is the plaintiff’s claim for capital gain treatment for…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- William F. Sullivan and Rosemary C. Sullivan v. United StatesCourt of Appeals for the Third Circuit · 1980
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- Lane Bryant, Inc. And the Limited, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
6 more not listed; retrieve them via the Exa API.