Legal Opinion
Phipps v. United States
United States Court of Claims
Decided April 16, 1975No. 109-72PublishedCited by 10 opinions
1Opinion of the CourtNichols, Judge
This suit arises out of disputes over the tax consequences of Ogden Phipps’ partnership agreements in Smith, Barney & Co., for 1959 and for 1960-63. The business was underwriting the sale of securities and acting as a broker and dealer in securities. Lillian B. Phipps is a party solely because she signed joint tax returns with her husband for the 1959-1963 tax years involved. Although the case is presented as a single case for purposes of cross motions for summary judgment, since 1959 involves one partnership agreement and 1960-63 involves another, we deal with each agreement and its tax…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. HansenSupreme Court of the United States · 1959
- United States v. BasyeSupreme Court of the United States · 1973
- Pension Benefit Guaranty Corp. v. LTV Corp.Court of Appeals for the Second Circuit · 1989
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bernard M. Barenholtz v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Agway, Inc. v. United StatesUnited States Court of Claims · 1975
- Ellis I. And Nelle S. Levitt, Appellants-Appellees v. United States of America, Appellees-AppellantsCourt of Appeals for the Eighth Circuit · 1975
- Dillon, Read & Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- Investors Diversified Services, Inc. v. United StatesUnited States Court of Claims · 1978
5 more not listed; retrieve them via the Exa API.