Legal Opinion
Munn v. United States
United States Court of Claims
Decided February 18, 1972No. 76-68PublishedCited by 10 opinions
1Opinion of the CourtLaramoee, Senior Judge
This is a Federal income tax case which comes before the court after being tried by our Chief Commissioner Bennett. Following that trial, our commissioner submitted an opinion, findings of fact and recommended conclusion of law pursuant to our Rule 134(h) with which we agree in part and disagree in part. The case involves two issues; the first to 'be discussed, dealing with deductibility or nondeductibility of legal expenses under section 212 oí the Internal Revenue Code of 1954, is the part with which we disagree with our commissioner’s opinion and recommended conclusion. However, as for the…
2Cases cited13 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Munson v. McGinnesCourt of Appeals for the Third Circuit · 1960
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Newark Morning Ledger Company, a Corporation of the State of New Jersey v. The United States of AmericaCourt of Appeals for the Third Circuit · 1976
- Estate of Meade v. CommissionerCourt of Appeals for the Fifth Circuit · 1974
- Estate of Richard Baier v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1976
- McKeague v. United StatesUnited States Court of Claims · 1987
- Locke v. CommissionerUnited States Tax Court · 1976
5 more not listed; retrieve them via the Exa API.