Legal Opinion
Carver v. United States
United States Court of Claims
Decided June 20, 1969No. 382-65; No. 383-65PublishedCited by 32 opinions
1Per curiam
* These cases were consolidated for trial, and at the trial the issue of liability was severed from the determination of the amount of recovery, if any.
It is our opinion that the plaintiff1 is entitled to a partial recovery.
I
In case No. 882-65, the plaintiff, A. E. Carver, sues as an individual taxpayer, and as executor of the estate of his deceased wife, Kate W. Carver (by reason of the filing of joint federal income tax returns by husband and wife during the years in question, 1955 and 1956).
In case No. 888-65, the same A. suing as the alleged transferee of assets of Chase National Company,…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Burnet v. HarmelSupreme Court of the United States · 1932
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
14 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- Benjamin Raphan and Myrna Raphan v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Roccaforte v. CommissionerUnited States Tax Court · 1981
- Stoody v. CommissionerUnited States Tax Court · 1976
- W & W Fertilizer Corp. v. United StatesUnited States Court of Claims · 1975
27 more not listed; retrieve them via the Exa API.