Legal Opinion
First National Bank of Omaha v. United States
District Court, D. Nebraska
Decided November 8, 1967No. Civ. 02569PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
RICHARD E. ROBINSON, Chief Judge.
This is an action for recovery of federal income taxes assessed by the Internal Revenue Service [IRS] and paid by the plaintiff, First National Bank of Omaha. [Bank]. The jurisdiction of the Court has been invoked under 28 U.S. C. § 1346[a] [1].
In 1961 and 1962 the Bank listed on its income tax forms business deductions for entertainment of $992.06 and $2,-720.16 respectively for dinner parties given at a local Country Club. The IRS, in the course of its audit, disallowed the deductions in question. They contend the expenses were of a personal nature…
2Cases cited10 opinions
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Byers v. Commissioner of Internal Revenue. Byers Transp. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Bennett's Travel Bureau, Inc. v. CommissionerUnited States Tax Court · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- St. Petersburg Bank & Trust Company v. United StatesDistrict Court, M.D. Florida · 1973
- Lennon v. CommissionerUnited States Tax Court · 1978