Legal Opinion
Edelman v. United States
United States Court of Claims
Decided March 13, 1964No. Nos. 18-61, 19-61PublishedCited by 10 opinions
1Opinion of the Court
WHITAKER, Judge.
These cases were referred to Trial Commissioner Wilson Cowen with instructions to report the facts and to recommend the conclusion of law to be entered, supported by an opinion. The commissioner has done so, and the cases are now before us on his report and on briefs and oral argument.
We are in thorough agreement with the findings and the conclusion reached by the commissioner and with much of his reasoning in reaching his conclusion. There are, however, certain general statements in his opinion with which we are not wholly in accord, which has prevented us from adopting his…
2Cases cited4 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Blake v. CommissionerUnited States Tax Court · 1953
- The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
- Ruprecht v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
3Cited by10 opinions
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Jack H. Vestal and Mary S. Vestal v. United States of America, John T. Daniel and Thase F. Daniel v. United StatesCourt of Appeals for the Eighth Circuit · 1974
- Kelsey v. CommissionerUnited States Tax Court · 1968
- Earl A. Brown, Jr. And Betty Galt Brown v. United States of America, Earl A. Brown, Jr., Independent of the Estate of Earl A. Brown v. United States of America, Earl A. Brown, Jr., Independent of the Estate of Ellen Augusta Brown v. United States of America, Susan Brown Barry, Guardian of Brice Galt Barry v. United States of America, Susan Brown Barry, Guardian of Andrew Earl Barry v. United States of America, Susan Brown Barry v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Edna Bennett Hirst v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978
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