Legal Opinion

Theodore Morse and Claire Morse v. The United States

United States Court of Claims

Decided January 20, 1967No. 350-63PublishedCited by 12 opinions

1Opinion of the Court

OPINION

2Per curiam

This case was referred to Trial Commissioner Mastín G. White, 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 November 4, 1965. Exceptions to the commissioner’s report were filed by the defendant. The parties have filed briefs and the case has been argued orally. Since the court is m agreement with the opinion, findings and recommendation of the commissioner, with modifications, it hereby adopts the same, as modified, as the basis for its judgment in this case, as hereinafter set forth.…

3Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. Durkee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
  4. Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
  5. Phoenix Coal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956

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

4Cited by12 opinions

  1. Roemer v. CommissionerUnited States Tax Court · 1982
  2. Abraham Barenfeld and Lena Barenfeld v. The United States. Charles Barenfeld and Irma Barenfeld v. The United StatesUnited States Court of Claims · 1971
  3. Ginsburg v. United StatesUnited States Court of Claims · 1968
  4. Messer v. CommissionerCourt of Appeals for the Third Circuit · 1971
  5. Sidney Messer v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 1971

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

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