Legal Opinion
Penn Yan Agway Cooperative, Inc. v. The United States
United States Court of Claims
Decided November 14, 1969No. 56-66PublishedCited by 14 opinions
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner Roald A. Hogenson with directions to make findings of fact and recommendation for conclusions of law under the order of reference and Rule 57(a) [since September 1, 1969, Rule 134(h)]. The commissioner has done so in an opinion and report filed on November 20, 1968. Defendant requested the court to adopt the commissioner's findings of fact with the exception of Finding 45 and excepted to his recommended conclusion of law. The case has been submitted to the court on oral argument of counsel and the briefs of the parties. Since the court…
3Cases cited14 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
- Court Holding Co. v. CommissionerUnited States Tax Court · 1943
- L-R Heat Treating Co. v. CommissionerUnited States Tax Court · 1957
- Court Holding Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1944
9 more not listed; retrieve them via the Exa API.
4Cited by14 opinions
- United States v. Mississippi Chemical Corp.Supreme Court of the United States · 1972
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Harriet T. Righter, of the Estate of Jessie H. Righter v. The United StatesUnited States Court of Claims · 1971
- Agway, Inc. v. United StatesUnited States Court of Claims · 1975
- Sim-Air, USA, Ltd. v. CommissionerUnited States Tax Court · 1992
9 more not listed; retrieve them via the Exa API.