Legal Opinion

United States v. Transamerica Corporation, Transamerica Corporation v. United States

Court of Appeals for the Ninth Circuit

Decided March 8, 1968No. 21490_1PublishedCited by 58 opinions

1Opinion of the Court

MERRILL, Circuit Judge:

Transamerica Corporation has brought suit for refund of federal income taxes for the year 1958. From judgment of the District Court for the Northern District of California cross appeals have been taken. The opinion of the District Court, sub nom. Transamerica Corporation v. United States, appears at 254 F.Supp. 504 (1966).

Appeal of the United States

The question presented is the deductibility of expenses incurred by taxpayer Transamerica in carrying out a plan of divestment of banking assets in compliance with the Bank Holding Company Act of 1956, 12 U.S.C. §§ 1841-1848,…

2Cases cited6 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
  3. Perlmutter v. CommissionerUnited States Tax Court · 1965
  4. United States v. General Bancshares Corporation, General Bancshares Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1968
  5. Citizens & Southern National Bank of South Carolina v. United StatesDistrict Court, W.D. South Carolina · 1965

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

3Cited by58 opinions

  1. Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
  2. Foster v. Comm'rUnited States Tax Court · 1983
  3. United States v. Andrew TsanasCourt of Appeals for the Second Circuit · 1978
  4. Conforte v. CommissionerUnited States Tax Court · 1980
  5. Ottawa Silica Company v. The United StatesCourt of Appeals for the Federal Circuit · 1983

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

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