Legal Opinion
Don Gilmore and Sue Gilmore v. United States
United States Court of Claims
Decided June 7, 1961No. 374-58PublishedCited by 16 opinions
1Opinion of the Court
LARAMORE, Judge.
This is a suit to recover the alleged overpayments of income tax, plus interest accrued, for the taxable years 1953, 1954, and 1955. The defendant counterclaims for the years 1953 and 1954.
Plaintiff 1 is the owner of 100 percent of the shares issued and outstanding of a corporation named Don Gilmore — San Francisco. He is also the owner of 60 percent of the issued and outstanding stock of a second corporation, Don Gilmore — Riverside. In addition, he is the owner of 731/3 percent of the stock issued and outstanding of a third corporation, Don Gilmore — Hayward. Each of the…
2Cases cited23 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Lykes v. United StatesSupreme Court of the United States · 1952
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
18 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- United States v. MitchellSupreme Court of the United States · 1971
- Bagur v. Comm'rUnited States Tax Court · 1976
- Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Kimes v. CommissionerUnited States Tax Court · 1971
11 more not listed; retrieve them via the Exa API.