Legal Opinion
First Federal Savings & Loan Ass'n of St. Joseph v. United States
District Court, W.D. Missouri
Decided June 17, 1968No. Civ. 1426PublishedCited by 13 opinions
1Opinion of the Court
ORDER OVERRULING DEFENDANT’S MOTION TO DISMISS-MEMORANDUM OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW
DUNCAN, Senior District Judge.
On April 7, 1967, plaintiff, the First Federal Savings & Loan Association, chartered under the laws of the Federal Savings & Loan Association Act, with its principal place of business in St. Joseph, Missouri, filed this suit against the United States, as authorized by the Internal Revenue Code of 1954, Title 26 U.S.C. § 1346 as amended, to recover the income taxes which it alleged were erroneously assessed and collected by the defendant on the amounts paid to…
2Cases cited10 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner of Internal Revenue v. Boylston Market Ass'nCourt of Appeals for the First Circuit · 1942
- Peters v. CommissionerUnited States Tax Court · 1945
- Waldheim Realty and Investment Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Bassett v. CommissionerUnited States Tax Court · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Church of Scientology of Hawaii v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1973
- Lincoln Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1968
- Lincoln Savings and Loan Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Miller v. United Security Insurance CompanyMissouri Court of Appeals · 1973
8 more not listed; retrieve them via the Exa API.