Legal Opinion
United States v. First Security Bank
Court of Appeals for the First Circuit
Decided June 5, 1964No. 18786PublishedCited by 23 opinions
1Per curiam
In this case the Commissioner of Internal Revenue determined and assessed a deficiency of income tax against First Security Bank, a state bank located at Glasgow, Montana. The bank paid the amount of deficiency under protest, and after making claim for refund of that amount, brought this suit in the court below for its recovery. The trial court awarded judgment in favor of the bank and the United States has appealed.
The facts and the trial court’s findings with respect thereto are fully set forth in the district court’s opinion, First Secu-Tity Bank v. United States, 213 F.Supp. '362. Since…
2Cases cited3 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
- Dillard-Waltermire, Inc. v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
3Cited by23 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Riss v. CommissionerUnited States Tax Court · 1971
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Rubin v. CommissionerUnited States Tax Court · 1971
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