Legal Opinion
Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United States
Court of Appeals for the Fourth Circuit
Decided June 18, 1981No. 78-1771Published
1Opinion of the Court
651 F.2d 942
81-2 USTC P 9501
NCNB CORPORATION, a North Carolina Corporation; North
Carolina National Bank, Appellees,
v.
UNITED STATES of America, Appellant.
No. 78-1771.
United States Court of Appeals,
Fourth Circuit.
Argued Dec. 3, 1979.
Decided June 18, 1981.
Aaron Rosenfeld, Tax Division, Dept. of Justice, Washington, D. C. (Gilbert E. Andrews, Jonathan S. Cohen, Tax Division, Dept. of Justice, M. Carr Ferguson, Asst. Atty. Gen., Washington, D. C., Harold M. Edward, U. S. Atty., Charlotte, N. C., on brief), for appellant.
E. Osborne Ayscue, Jr., Charlotte, N. C. (John W. Johnston, William H.…
Also in this document: Dissent.
2Cases cited35 opinions
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- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
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