Legal Opinion
First Security Bank of Utah, N. A. v. Commissioner of Internal Revenue, First Security Bank of Idaho, N. A. v. Commissioner of Internal Revenue, First Security Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 21, 1971No. 613-69_1Published
1Opinion of the Court
436 F.2d 1192
FIRST SECURITY BANK OF UTAH, N. A., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
FIRST SECURITY BANK OF IDAHO, N. A., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
FIRST SECURITY COMPANY, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 611-69.
No. 612-69.
No. 613-69.
United States Court of Appeals, Tenth Circuit.
January 21, 1971.
Stephen H. Anderson, Washington, D. C. (C. Preston Allen and Alonzo W. Watson, Jr., of Ray, Quinney & Nebeker, Salt Lake City, Utah, on the brief) for First…
2Cases cited20 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Local Finance Corp. v. CommissionerUnited States Tax Court · 1967
- Campbell County State Bank, Incorporated, of Herreid, South Dakota v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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