Legal Opinion

Louis F. Grill and Joan Myers Grill, and Joan Myers (Formerly Joan Selznick) v. The United States. Florence A. Selznick v. The United States

United States Court of Claims

Decided June 6, 1962No. 340-58, 341-58PublishedCited by 39 opinions

1Per curiam

This case was referred pursuant to Rule 45, 28 U.S.C.A. to Wilson Cowen, a trial commissioner of this court, with directions to make findings of fact and recommendations for conclusions of law. The commissioner has done so in a report filed August 25, 1961. Exceptions to the commissioner’s findings were taken by the plaintiffs, briefs were filed by both parties and the case was submitted to the court without argument by counsel. Since the court is in agreement with the findings and recommendations of the trial commissioner, as hereinafter set forth, it hereby adopts the same as the basis for…

2Cases cited12 opinions

  1. Burnet v. LoganSupreme Court of the United States · 1931
  2. Arrowsmith v. CommissionerSupreme Court of the United States · 1952
  3. Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
  4. Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
  5. Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959

7 more not listed; retrieve them via the Exa API.

3Cited by39 opinions

  1. Estate of Baron v. CommissionerUnited States Tax Court · 1984
  2. Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
  3. Schonfeld v. HilliardCourt of Appeals for the Second Circuit · 2000
  4. Palmer v. CommissionerUnited States Tax Court · 1974
  5. Schonfeld v. HilliardCourt of Appeals for the Second Circuit · 2000

34 more not listed; retrieve them via the Exa API.

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