Legal Opinion
Dominion Trust Co. of Tennessee v. United States
District Court, M.D. Tennessee
Decided December 13, 1991No. 3-89-0899PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
HIGGINS, District Judge.
Before the Court is the motion re payment of income taxes of the plaintiff, Dominion (filed April 1, 1991; Docket Entry No. 45), and the accompanying memorandum in support thereof (filed April 1, 1991; Docket Entry No. 46), in which the plaintiff seeks a determination from the Court in regard to its duty to file federal and state income tax returns for the year 1990 and to pay federal capital gains taxes.
I. BACKGROUND. 1
This is an interpleader action filed by Dominion for the determination of the appropriate disposition of assets held in trust by Dominion on…
2Cases cited16 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1974
- The Jolles Foundation, Inc. v. Donald R. Moysey, Individually and as District Director, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1957
- Moyer v. MathasCourt of Appeals for the Fifth Circuit · 1972
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3Cited by1 opinion
- Foy v. SMA Ins.District Court, D. New Hampshire · 1997