Legal Opinion
Henry T. Patterson Trust, by Its Trustee, the Reeves Banking & Trust Company v. United States
Court of Appeals for the Sixth Circuit
Decided March 22, 1984No. 82-3750PublishedCited by 25 opinions
1Opinion of the Court
KRUPANSKY, Circuit Judge.
The United States of America appeals the decision of the United States District Court for the Northern District of Ohio, Eastern Division, in favor of plaintiff-appellee Henry T. Patterson Trust (Trust) in this action for a refund of federal income taxes with interest. The Trust, by its Trustee, the Reeves Banking & Trust Company (Reeves), instituted this action for a refund of $115,747.98 in federal income taxes paid by the Trust in 1979 for the year 1976, plus interest of $15,805.94 which had accrued as of 1979. The Internal Revenue Service had assessed such taxes…
2Cases cited17 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Transamerica Mortgage Advisors, Inc. v. LewisSupreme Court of the United States · 1979
- Rubin v. United StatesSupreme Court of the United States · 1981
- Crooks v. HarrelsonSupreme Court of the United States · 1930
12 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Rabidue v. Osceola Refining Co.District Court, E.D. Michigan · 1984
- Gwendolyn Lynch v. Richard Lyng and Nancy-Ann E. MinCourt of Appeals for the Sixth Circuit · 1989
- United States v. Scott William MosesCourt of Appeals for the Sixth Circuit · 1998
- Consolidated Rail Corp. v. SmithDistrict Court, N.D. Indiana · 1987
- Bowman v. StumboCourt of Appeals for the Sixth Circuit · 1984
20 more not listed; retrieve them via the Exa API.