Legal Opinion
Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States
Court of Appeals for the Fourth Circuit
Decided July 13, 1982No. 78-1771Published
1Opinion of the Court
684 F.2d 285
82-2 USTC P 9469
NCNB CORPORATION, a North Carolina Corporation; North
Carolina National Bank, Appellees,
v.
UNITED STATES of America, Appellant.
No. 78-1771.
United States Court of Appeals,
Fourth Circuit.
Argued Oct. 6, 1981.
Decided July 13, 1982.
Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D. C. (Harold M. Edwards, U. S. Atty., Asheville, N. C., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Aaron Rosenfeld, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.
E. Osborne Ayscue, Jr., Charlotte, N. C. (John W. Johnston, William H. Higgins,…
Also in this document: Dissent.
2Cases cited44 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- East Texas Motor Freight System, Inc. v. RodriguezSupreme Court of the United States · 1977
- Commissioner v. HeiningerSupreme Court of the United States · 1943
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