Legal Opinion
Welsh v. United States
United States Court of Claims
Decided May 17, 1983No. 43-81TPublishedCited by 12 opinions
1Opinion of the Court
OPINION
MAYER, Judge.
Plaintiff1 brought this action to challenge disallowance of a refund of $261,-849.91 claimed by amended returns on the grounds that overly restrictive and invalid Treasury Regulations had deprived him of a statutorily permitted election to report as income the value of stock options in the year the options were granted, rather than in the year they were exercised. Defendant filed a counterclaim on grounds not now pertinent to the refund issue. The case is before the court on cross-motions for partial summary judgment limited to plaintiff’s claim for refund.
FACTS
Plaintiff…
2Cases cited16 opinions
- City of Los Angeles v. LyonsSupreme Court of the United States · 1983
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Muskrat v. United StatesSupreme Court of the United States · 1911
- Glidden Co. v. ZdanokSupreme Court of the United States · 1962
- Dixon v. United StatesSupreme Court of the United States · 1965
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- CBY Design Builders v. United StatesUnited States Court of Federal Claims · 2012
- Major Carl J. Sammt, R.A., Appellant/cross-Appellee v. The United States, Appellee/cross-AppellantCourt of Appeals for the Federal Circuit · 1985
- Bagley v. CommissionerUnited States Tax Court · 1985
- American Maritime Transport, Inc. v. United StatesUnited States Court of Claims · 1989
- Massachusetts Bay Transportation Authority v. United StatesUnited States Court of Claims · 1990
7 more not listed; retrieve them via the Exa API.