Legal Opinion
Picker v. United States
United States Court of Claims
Decided January 20, 1967No. 370-63; No. 371-63PublishedCited by 7 opinions
1Opinion of the Court
Per Curiam :
This case was referred to the late Trial Commissioner Robert K. McConnaughey, with, directions to make findings of fact and recommendation for conclusions of law. The commissioner did so in an opinion and report filed on January 26, 1966. Exceptions to the commissioner’s report were filed by the defendant. The parties have filed briefs and the case has been orally argued. Since the court is in agreement with the opinion, findings and recommendation of the trial commissioner, with modifications, it hereby adopts the same,-as modified, as the basis for its judgment in this *447case, as…
2Cases cited29 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Towers v. CommissionerUnited States Tax Court · 1955
- Kaplan v. CommissionerUnited States Tax Court · 1953
24 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Honodel v. CommissionerUnited States Tax Court · 1981
- Robert C. Honodel and Claire E. Honodel v. Commissioner of the Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Nicolazzi v. CommissionerUnited States Tax Court · 1982
- Plym v. United StatesDistrict Court, W.D. Michigan · 1971
- Harvey Picker and Jean Picker v. The United States. Harvey Picker and Evelyn Picker, as the Executors of the Estate of James Picker, and Evelyn Picker v. The United StatesUnited States Court of Claims · 1967
2 more not listed; retrieve them via the Exa API.