Legal Opinion
The A. P. Smith Manufacturing Company v. The United States
United States Court of Claims
Decided July 15, 1966No. 203-61PublishedCited by 5 opinions
1Opinion of the Court
OPINION
2Per curiam
This case was referred to Trial Commissioner W. Ney Evans with directions to make findings of fact and recommendation for conclusions of law. The commissioner has done so in an opinion and report filed on March 19, 1965. Exceptions to the commissioner’s report and opinion were filed by plaintiff, briefs were filed by the parties and the case was submitted to the court on oral argument of counsel. Since the court is in agreement with the opinion, findings and recommendation of the commissioner, it hereby adopts the same as the basis for its judgment in this case, as hereinafter set…
3Cases cited7 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- United States v. General Shoe CorporationCourt of Appeals for the Sixth Circuit · 1960
- International F. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1943
- General Electric Company v. The United StatesUnited States Court of Claims · 1962
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4Cited by5 opinions
- Tasty Baking Company v. The United StatesUnited States Court of Claims · 1968
- Withers v. CommissionerUnited States Tax Court · 1978
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
- Withers v. CommissionerUnited States Tax Court · 1978