Legal Opinion
Peter I. v. United States
United States Court of Claims
Decided December 17, 1975No. 112-73PublishedCited by 5 opinions
1Opinion of the Court
Per Curiam :
This case comes before the court on plaintiff’s exceptions to the recommended decision filed by Trial Judge Louis Spector on March 19, 1975, pursuant to Buie 134 (h), haying been submitted to the court on the briefs without oral argument of counsel. Upon consideration thereof, since the court agrees with the trial judge’s recommended decision, as hereinafter set forth, it hereby affirms and adopts the same as the basis for its judgment in this case. It is therefore concluded as a matter of law that plaintiff is not entitled to recover and the petition is dismissed.
OPINION OE TRIAL…
2Cases cited5 opinions
- Fausner v. CommissionerSupreme Court of the United States · 1973
- John J. Tyne, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1967
- Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Frank W. Coker and Regina Coker, and Cross-Appellees v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1974
- CITIES SERVICE PIPE LINE COMPANY v. StidhamSupreme Court of Oklahoma · 1962
3Cited by5 opinions
- McCabe v. CommissionerUnited States Tax Court · 1981
- Greenway v. CommissionerUnited States Tax Court · 1980
- Dolce v. CommissionerUnited States Tax Court · 1980
- Fausner v. CommissionerUnited States Tax Court · 1979
- McCabe v. CommissionerUnited States Tax Court · 1981