Legal Opinion
First American National Bank v. United States
District Court, M.D. Tennessee
Decided February 16, 1971No. Civ. A. No. 4744PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
MORTON, District Judge.
This action was instituted by the plaintiff to recover certain taxes and interest for the calendar years 1961, 1962 and 1963.
The plaintiff, First American National Bank of Nashville, is a national banking corporation with its principal office in Nashville, Tennessee. It filed its corporate income tax returns for the calendar years 1961, 1962 and 1963 with the *676District Director of the Internal Revenue of Nashville, Tennessee. Upon examination of these returns by the Internal Revenue Service, certain adjustments were made resulting in deficiency assessments.…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Union Planters National Bank of Memphis v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- United States v. W. J. Wehrli and Helen B. WehrliCourt of Appeals for the Tenth Circuit · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- First American National Bank of Nashville v. United StatesCourt of Appeals for the First Circuit · 1972
- Akron National Bank and Trust Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1975
- Loyola Federal Savings & Loan Ass'n v. United StatesDistrict Court, D. Maryland · 1975
- First American National Bank of Nashville v. United StatesCourt of Appeals for the First Circuit · 1972
1 more not listed; retrieve them via the Exa API.