Legal Opinion
Liberty Nat. Bank & Trust Co. v. United States
District Court, W.D. Kentucky
Decided July 7, 1954No. Civ. 2593, 2594, 2595PublishedCited by 5 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
These cases were consolidated for the purpose of trial and heard by the Court without a jury on March 3, 1953. Since the trial was had, and on April 16, 1954, Karl H. Lang, plaintiff in Action No. 2593, and co-plaintiff in Action No. 2594, with his wife Elsie Ahrens Lang, died and the Liberty National Bank and Trust Company, Executor of the Estate of Karl H. Lang, Deceased, was substituted as plaintiff in each of said actions.
Upon the pleadings, exhibits, and the evidence adduced by the parties at the trial, the Court makes the following—
Findings of Fact.
1. Each of the…
2Cases cited17 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
- Huntington Nat'l Bank v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Slee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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3Cited by5 opinions
- Murray Seasongood and Agnes Seasongood v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Fairman v. League of Women Voters of United StatesCalifornia Court of Appeal · 1960
- League of Women Voters of United States v. United StatesUnited States Court of Claims · 1960
- League of Women Voters of United States v. United StatesUnited States Court of Claims · 1960
- League of Women Voters of the United States v. United StatesUnited States Court of Claims · 1960