Legal Opinion
Harper v. United States
District Court, D. South Carolina
Decided October 5, 1967No. Civ. A. No. 66-102PublishedCited by 9 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, OPINION AND ORDER
DONALD RUSSELL, District Judge.
This is an action to recover federal income taxes, plus interest thereon, allegedly overpaid for the calendar year 1959.
The facts, with one exception, have been stipulated by the parties and such stipulation is adopted as the findings of fact herein, with this single addition:
The plaintiffs-taxpayers offered testimony by an experienced forester that a partial casualty loss to a tract of timber could affect adversely the marketability of the undamaged timber on such tract, although this remaining timber…
2Cases cited10 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. GilmoreSupreme Court of the United States · 1963
- Helvering v. OwensSupreme Court of the United States · 1939
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- H. H. Bodzy and Marjorie Bodzy v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Fred and Irene Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Ward v. ClaytonSupreme Court of North Carolina · 1970
- Westvaco Corp. v. United StatesUnited States Court of Claims · 1980
- Stiles M. Harper and His Wife, Virginia L. Harper v. United StatesCourt of Appeals for the Fourth Circuit · 1968
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994
4 more not listed; retrieve them via the Exa API.