Legal Opinion
First Nat. Bank & Trust Co. of Tulsa v. Jones
Court of Appeals for the Tenth Circuit
Decided July 6, 1944No. 2908PublishedCited by 12 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The First National Bank and Trust Company of Tulsa 1 is a national banking association. During the years 1933, 1934, and 1935, H. C. Tyrrell was indebted to it in approximately the sum of $300,000. He had assigned to the Bank certain policies of insurance on his life to secure such indebtedness. In 1933, the Bank paid premiums on such policies aggregating $4,-771.75. Tyrrell gave his notes to the Bank in the amount of such premium payments. The Bank paid premiums on such policies in the amount of $2,912.42 in 1934, and $544.84 in 1935. No notes were given by Tyrrell…
2Cases cited6 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Eckert v. CommissionerCourt of Appeals for the Second Circuit · 1930
- Dominion Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Revenue v. The Charleston Nat. Bank, Charleston, W. VaCourt of Appeals for the Fourth Circuit · 1954
- United States v. John S. Mellinger and Sweeney J. Doehring, as Executors of the Estate of Mary Edith Giles, DeceasedCourt of Appeals for the Fifth Circuit · 1956
- Donald B. Jones & Mercy P. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Charleston National Bank v. CommissionerUnited States Tax Court · 1953
- Charleston Nat'l Bank v. CommissionerUnited States Tax Court · 1953
7 more not listed; retrieve them via the Exa API.