Legal Opinion
Bankers Guarantee Title & Trust Co. v. United States
District Court, N.D. Ohio
Decided July 29, 1968No. Civ. A. No. C 66-376PublishedCited by 5 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
KALBFLEISCH, Chief Judge.
FINDINGS OF FACT
1. Plaintiff, Bankers Guarantee Title & Trust Company (hereinafter called Bankers), is an Ohio corporation having its principal place of business in Akron, Ohio. The defendant is the United States of America.
2. Bankers is engaged in the mortgage banking business in the Akron area, serving as a mortgage outlet for *523various lenders or investors having large sums of money to invest in fixed-income securities such as mortgages. Bankers, as is common to a mortgage banker, receives annual commitments from an investor as…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- United States v. Charles G. Eidson, Jr.Court of Appeals for the Fifth Circuit · 1962
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
- Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- General Guaranty Mortgage Co., Inc. v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
3Cited by5 opinions
- First Pennsylvania Banking & Trust Co. v. CommissionerUnited States Tax Court · 1971
- Western Mortgage Corporation v. United StatesDistrict Court, C.D. California · 1969
- Securities-Intermountain, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1972
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1975
- First Pennsylvania Banking & Trust Co. v. CommissionerUnited States Tax Court · 1971