Legal Opinion
Lawrence B. Sheppard and Charlotte N. Sheppard v. The United States
United States Court of Claims
Decided June 10, 1966No. 195-62PublishedCited by 51 opinions
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner Lloyd Fletcher with directions to make appropriate findings of fact and to submit a recommended conclusion of law. The Commissioner has filed a report containing findings, an opinion and recommended legal conclusion. The court adopts the Commissioner’s opinion and recommendations concerning “the charitable contributions issue” with minor modifications. The court rejects the Commissioner’s opinion and conclusions as to “the depreciation issue.” That part of the Commissioner’s opinion which has been adopted by the court and the court’s opinion…
3Cases cited28 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. CausbySupreme Court of the United States · 1946
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
23 more not listed; retrieve them via the Exa API.
4Cited by51 opinions
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1994
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- United States v. Ingredient Technology Corporation, Formerly Known as Sucrest Corporation, and Robert M. RapaportCourt of Appeals for the Second Circuit · 1983
- Palmer v. CommissionerUnited States Tax Court · 1974
- Edgar v. CommissionerUnited States Tax Court · 1971
46 more not listed; retrieve them via the Exa API.