Legal Opinion
West Side Federal Savings and Loan Association of Fairview Park v. United States
Court of Appeals for the Sixth Circuit
Decided March 29, 1974No. 73-1718PublishedCited by 10 opinions
1Opinion of the Court
LIVELY, Circuit Judge.
This income tax refund case was decided in favor of the plaintiff West Side Federal Savings and Loan Association of Fairview Park (West Side) on cross-motions for summary judgment. There is no actual dispute in the facts, though the parties each emphasized different facts in their presentations to the court. The issue is whether a statutory merger of an Ohio state-chartered savings and loan association, with a limited amount of par value capital stock outstanding in addition to savings accounts, into a mutually owned federal savings and loan association whose capital…
2Cases cited12 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Paulsen v. CommissionerSupreme Court of the United States · 1985
- Paulsen v. CommissionerUnited States Tax Court · 1982
- Capital Savings & Loan Ass'n v. United StatesUnited States Court of Claims · 1979
- Home Savings and Loan Association v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Harold T. And Marie T. Paulsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
5 more not listed; retrieve them via the Exa API.