Legal Opinion

Pullman Trust & Savings Bank v. United States

District Court, N.D. Illinois

Decided September 19, 1963No. 60 C 1610PublishedCited by 15 opinions

1Opinion of the Court

WILL, District Judge.

This is an action brought by plaintiff, Pullman Trust and Savings Bank (hereinafter sometimes referred to as the “New Bank”), for the return of federal income tax deficiencies for calendar years 1955 and 1956 assessed by the Commissioner of Internal Revenue on May 7, 1959, and paid by plaintiff on May 14, 1959. The Court’s jurisdiction is provided by 28 U.S.C. § 1346(a) (1).

Plaintiff was incorporated in 1932 and has engaged in banking operations at 400 East 111th Street, Chicago, continuously since it opened. In 1955 and 1956, it filed federal income tax returns with the…

2Cases cited7 opinions

  1. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  2. Hadley Falls Trust Co. v. United StatesCourt of Appeals for the First Circuit · 1940
  3. American State Bank, a Wisconsin Banking Corporation v. United States of America, (Two Cases)Court of Appeals for the Seventh Circuit · 1960
  4. Loewi & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
  5. Miners Nat'l Bank v. CommissionerUnited States Tax Court · 1959

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

3Cited by15 opinions

  1. Pullman Trust & Savings Bank, an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1964
  2. North Carolina National Bank v. The United StatesUnited States Court of Claims · 1965
  3. First Nat'l Bank v. CommissionerUnited States Tax Court · 1965
  4. Union National Bank of Youngstown v. United StatesDistrict Court, N.D. Ohio · 1965
  5. The First National Bank in Olney v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966

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

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