Legal Opinion

H. N. Miller v. The United States

United States Court of Claims

Decided May 15, 1964No. 212-59PublishedCited by 5 opinions

1Per curiam

This case was referred pursuant to Rule 45 (since April 1, 1964, Rule 57) to Wilson Cowen, a trial commissioner of this court, with directions to make findings of fact and recommendations for conclusions of law. The commissioner has done so in a report filed April 26,. 1962. Exceptions to the commissioner’s report and briefs were filed by both; parties and the case was submitted to the-court on oral argument of counsel. Plaintiff filed a post argument submission to which defendant filed an opposi- lion. Upon consideration thereof, since the court is in agreement with the findings and…

2Cases cited8 opinions

  1. George E. Warren Corporation v. United StatesUnited States Court of Claims · 1956
  2. Commissioner of Internal Revenue v. SmithCourt of Appeals for the Fifth Circuit · 1949
  3. Long v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fifth Circuit · 1949
  4. H. S. Anderson, Jr. v. United StatesCourt of Appeals for the Ninth Circuit · 1956
  5. Long Corporation v. The United StatesUnited States Court of Claims · 1962

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
  2. Pietz v. CommissionerUnited States Tax Court · 1972
  3. Hyplains Dressed Beef, Inc. v. CommissionerUnited States Tax Court · 1971
  4. Hyplains Dressed Beef, Inc. v. CommissionerUnited States Tax Court · 1971
  5. Pietz v. CommissionerUnited States Tax Court · 1972

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