Legal Opinion
CASCO BANK & TRUST COMPANY v. United States
District Court, D. Maine
Decided December 2, 1975No. Civ. 75-5 SDPublishedCited by 5 opinions
1Opinion of the Court
OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is an action for refund of $15,-519.93 federal income taxes, plus statutory interest, alleged to have been erroneously assessed to and paid by plaintiff Casco Bank & Trust Company, trustee under the will of Arther Clifford Bunker, for the years 1966, 1967 and 1968. The sole issue presented is whether, on its income tax return for each of the years in question, the Arthur Clifford Bunker trust properly claimed a deduction under Section 642(c) of Subchapter J of the Internal Revenue Code of 1954, 26 U.S.C. § 642(c) (“the Code”), for…
2Cases cited7 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
- Pampanga Sugar Mills v. TrinidadSupreme Court of the United States · 1929
- Huesman's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1952
- United States v. Bank of America National Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1963
- Estate of Robert L. Clymer, Deceased, Edward O. Steely and Doylestown Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
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3Cited by5 opinions
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
- Van Buren v. CommissionerUnited States Tax Court · 1987
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
- Green v. United StatesDistrict Court, W.D. Oklahoma · 2015
- Van Buren v. CommissionerUnited States Tax Court · 1987