Legal Opinion
Old National Bank in Evansville v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 19, 1958No. 12220_1PublishedCited by 7 opinions
1Opinion of the Court
HASTINGS, Circuit Judge.
Petitioner, Old National Bank in Evansville (taxpayer), seeks review of a decision of the Tax Court of the United States sustaining a determination by the Commissioner of Internal Revenue of deficiencies in taxpayer’s income and excess profits taxes for the calendar years 1951 and 1952 in the amounts of $9,079.40 and $2,391.96, respectively. This appeal is from two of three issues determined by the Tax Court, which heard the case on a stipulation of facts and exhibits, without oral testimony. The facts being stipulated the only issues in dispute are those of law.
Basic…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Kaltreider v. CommissionerUnited States Tax Court · 1957
- Newmarket Manufacturing Company v. United StatesCourt of Appeals for the First Circuit · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Clarksdale Rubber Co. v. CommissionerUnited States Tax Court · 1965
- Fidelity-Baltimore National Bank, a Body Corporate v. United StatesCourt of Appeals for the Fourth Circuit · 1964
- Fidelity-Baltimore National Bank v. United StatesDistrict Court, D. Maryland · 1963
- Thermatool Corp. v. Department of Revenue ServicesConnecticut Superior Court · 1994
- Westinghouse Air Brake Company v. The United StatesUnited States Court of Claims · 1965
2 more not listed; retrieve them via the Exa API.