Legal Opinion
City Loan and Savings Company v. United States
District Court, N.D. Ohio
Decided August 28, 1959No. Civ. 8103PublishedCited by 16 opinions
1Opinion of the Court
KLOEB, Chief Judge.
The Court having heard the evidence, reviewed the stipulations on file, studied the briefs of the parties and heard oral argument, upon the evidence makes the following findings of fact and conclusions of law:
Findings of Fact
1. Plaintiff, herein called “taxpayer”, is a corporation organized on July 29, 1912, under the laws of the State of Ohio governing building and loan associations (Rev.Code, Ch. 1151), with its principal office in the Savings Building, Lima, Ohio. It is, and has beén since its incorporation, engaged continuously in the personal loan and finance business…
2Cases cited10 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- H. S. D. Co. v. Kavanagh, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Woodworth v. KalesCourt of Appeals for the Sixth Circuit · 1928
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
- Edwin O. Bookwalter v. Joseph H. And Frances R. BreckleinCourt of Appeals for the Eighth Circuit · 1966
- Schwartz v. CommissionerUnited States Tax Court · 1963
11 more not listed; retrieve them via the Exa API.