1. Home
  2. Browse Decisions
  3. F.2d
  4. 414 F.2d
  5. 414 F.2d 1366 (1969)
 

PHIPPS v. UNITED STATES

No. 237-67.

414 F.2d 1366 (1969)

Ogden PHIPPS and Lillian B. Phipps v. The UNITED STATES.

United States Court of Claims.

July 16, 1969.

Attorney(s) appearing for the Case

Irving H. Bull, New York City, attorney of record, for plaintiffs. Kenneth L. MacCardle, Port Washington, N. Y., and Dunnington, Bartholow & Miller, New York City, of counsel.

Donald T. Fish, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.

ON PLAINTIFFS' AND DEFENDANT'S MOTIONS FOR SUMMARY JUDGMENT

LARAMORE, Judge.

Plaintiffs, Ogden Phipps and Lillian B. Phipps, filed joint income tax returns for the calendar years 1957 and 1958. Deficiencies were assessed and paid.1 Plaintiffs filed timely claims for refund; the claims were disallowed, and this suit followed. The parties have agreed to a stipulation of facts. Plaintiffs...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases