# Walter R. v. United States

> United States Court of Claims · December 10, 1971 · 451 F.2d 1395

URL: https://www.frixlaw.com/law-library/cases/8886797

## Case

- **Full name:** Walter R. and Nell MITCHELL v. The UNITED STATES Philip and Audrey G. REED v. The UNITED STATES John A. GILLIN v. The UNITED STATES Alexander E. and Lorene E. McKAY v. United States
- **Court:** United States Court of Claims
- **Decided:** December 10, 1971
- **Citations:** 451 F.2d 1395
- **Precedential status:** Published
- **Opinion:** Concurrence by Laramore
- **Judges:** Laramore
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8886797

## Opinion text

. LARAMORE, Judge
(concurring):
As initially noted in the Per Curiam portion, this case comes before the court after the parties thereto filed a joint motion for judgment requesting that the court adopt the trial commissioner’s findings of fact, opinion and recommended conclusion. It is a puzzle to me why the defendant does not pursue the reorganization argument under 26 U.S. C. § 368(a) (1) (D) (1970) as developed by the James Armour, Inc. case, 43 T.C. 295 (1964), but having not done so, I reluctantly concur with the result arrived at by our commissioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8886797. Public record. Not legal advice.