Legal Opinion
Vermont Bank & Trust Co. v. United States
District Court, D. Vermont
Decided February 18, 1969No. Civ. A. No. 5110PublishedCited by 2 opinions
1Opinion of the Court
OPINION
LEDDY, District Judge.
This action has been brought by the plaintiff, the Vermont Bank and Trust Company, against the United States of America pursuant to 28 U.S.C. § 1346 (1964) for the recovery of income tax alleged to have been assessed erroneously by the Internal Revenue Service.
The facts giving rise to this controversy are not complex. The plaintiff is a banking institution organized under the laws of the State of Vermont and having its principal place of business in Brattleboro, Vermont. During the year 1955, the shareholders of two banks, the First National Bank of Bennington and…
2Cases cited13 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Heller v. CommissionerUnited States Tax Court · 1943
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Cagle v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
- Jackson E. Cagle, Jr. And Ann Cagle v. Commissioner of Internal Revenue, Charles L. Webster, Jr., and Sylvia Webster v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976