Legal Opinion
Fort Worth National Bank v. United States
District Court, N.D. Texas
Decided January 5, 1956No. Civ. A. 3074PublishedCited by 1 opinion
1Opinion of the Court
ESTES, District Judge.
This action was brought under Section 1346(a) (1) of Title 28 United States Code, to recover certain income taxes paid by the plaintiff as trustee. The parties submitted the case on an agreed statement of facts, briefs, and oral argument.
The plaintiff is a national banking association of Fort Worth, Texas, with full trust powers. At all pertinent times the plaintiff was the sole trustee under a trust deed executed on November 21, 1949 by Marvin C. Rail and his wife, Hilda Staude Rail. The trust deed was originally executed for the equal benefit of seven named…
2Cases cited7 opinions
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Morrow v. MorganTexas Supreme Court · 1877
- Southern Coast Corporation v. Sinclair Refining CoCourt of Appeals for the Fifth Circuit · 1950
- McHarg v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Langford Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rand Trust v. CommissionerUnited States Tax Court · 1960