Legal Opinion
United States v. Northwestern Nat. Bank & Trust Co.
Court of Appeals for the Eighth Circuit
Decided September 13, 1943No. 12488PublishedCited by 5 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This is an appeal by the defendant, United States of America, from a judgment entered against it in an action brought to recover capital stock taxes theretofore paid.
The action was tried to the court without a jury. The court’s findings of fact, to which no objections nor exceptions are urged, will be accepted as the basis for the statement of facts. On and prior to December 30, 1933, the Minnesota Loan and Trust Company was a corporation organized and doing business as a Minnesota corporation, and the Northwestern National Bank, of Minneapolis, Minnesota, was a…
2Cases cited3 opinions
- Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
- Cannon v. DixonCourt of Appeals for the Fourth Circuit · 1940
- First Minneapolis Trust Co. v. Lancaster Corp.Supreme Court of Minnesota · 1931
3Cited by5 opinions
- Fidelity-Baltimore National Bank, a Body Corporate v. United StatesCourt of Appeals for the Fourth Circuit · 1964
- Morris Trust v. CommissionerUnited States Tax Court · 1964
- Old National Bank in Evansville v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Fidelity-Baltimore National Bank v. United StatesDistrict Court, D. Maryland · 1963
- Morris Trust v. CommissionerUnited States Tax Court · 1964