Legal Opinion
First Nat. Bank v. Scofield
District Court, S.D. Texas
Decided March 21, 1952No. Civ. A. 6054PublishedCited by 2 opinions
1Opinion of the Court
CONNALLY, District Judge.
The taxpayer and plaintiff, First National Bank in Houston, sues the Collector to recover allegedly excessive income taxes paid for the year 1944. The parties have stipulated all pertinent facts, to which stipulation I refer, and, save for one minor evidentiary issue hereinafter mentioned, have reduced the action to a single issue. The controversy comes about in this fashion. The First National Bank of Houston (the “Old Bank” hereafter, -as distinguished from the plaintiff taxpayer, the “New Bank” hereafter) operated as a banking institution in this city for a great…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Helvering v. Metropolitan Edison Co.Supreme Court of the United States · 1939
- Western Maryland Ry. Co. v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- National Bank of Commerce v. CommissionerUnited States Tax Court · 1949
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3Cited by2 opinions
- Ridge Realization Corp. v. CommissionerUnited States Tax Court · 1966
- Ridge Realization Corp. v. CommissionerUnited States Tax Court · 1966