Legal Opinion
United States v. Gates
Court of Appeals for the Tenth Circuit
Decided March 10, 1967No. Nos. 8618, 8619PublishedCited by 15 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge.
The United States, claiming that certain refunds of income tax had been made erroneously, by these actions sought to recover the amounts thereof, with interest. The actions were consolidated for trial and from an adverse consolidated judgment, the United States has appealed. The facts out of which the controversies arose are these:
The Gates Rubber Company1 is a Colorado corporation. On January 1, *681956, 97.6 per cent of its stock was owned by members of the Gates family of Denver, Colorado, and by trusts certain of such members had created. The remainder of…
2Cases cited29 opinions
- Pepper v. LittonSupreme Court of the United States · 1939
- Meinhard v. SalmonNew York Court of Appeals · 1928
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Jane Perlman v. C. Russell Feldmann, Newport Steel CorporationCourt of Appeals for the Second Circuit · 1955
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3Cited by15 opinions
- Joseph Schenfeld v. Norton CompanyCourt of Appeals for the Tenth Circuit · 1968
- Sandford v. R. L. Coleman Realty Co.Court of Appeals for the Fourth Circuit · 1978
- Van Shaack Holdings Ltd. v. Van SchaackSupreme Court of Colorado · 1994
- River Management Corp. v. Lodge Properties Inc.Colorado Court of Appeals · 1991
- Astarte, Inc. v. Pacific Industrial System, Inc.District Court, D. Colorado · 1994
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