Legal Opinion
First Nat. Bank of Duncanville v. United States
District Court, N.D. Texas
Decided August 10, 1979No. CA3-77-909-FPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM DECISION.ROBERT W. PORTER, District Judge.
Plaintiff, First National Bank of Duncan-ville, instituted this suit pursuant to 28 U.S.C. § 1346(a)(1) to recover $15,840.61 alleged to have been erroneously assessed and collected by the Defendant Internal Revenue Service (I.R.S.) for the calendar year 1974. The I.R.S. has counterclaimed for interest allegedly due. The dispute has been submitted to this Court upon stipulated facts and they are found accordingly.
STIPULATED FACTS
During 1971 and 1972, Plaintiff financed the activities of William & Walker Construction, Inc. (hereinafter…
2Cases cited16 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. TellierSupreme Court of the United States · 1966
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
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3Cited by4 opinions
- Duncan v. CommissionerUnited States Tax Court · 1993
- Estate of Blazzard v. Comm'rUnited States Tax Court · 1991
- Misbin v. CommissionerUnited States Tax Court · 1985
- Titmas v. CommissionerUnited States Tax Court · 1995