Legal Opinion
Bank of America National Trust & Savings Ass'n v. United States
United States Court of Claims
Decided May 12, 1972No. Nos. 184-68 and 138-69PublishedCited by 16 opinions
1Opinion of the CourtDavis, Judge
For a domestic corporation, § 901 (a) and (b) (1) of the Internal Bevenue Code of 1954 allows a credit against federal income taxes of “the amount of any income, war profits and excess profits taxes paid or accrued during the taxable year to any foreign country or to any possession of the *266United States * * 1 Bank of America National Trust and Sayings Association, organized under tbe laws of the United States with its principal office at San Francisco, seeks judgment in these consolidated cases for refund of income tax for its taxable years 1959, 1960, and 1961. It challenges the determination…
2Cases cited24 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
19 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Tax Analysts & Advocates v. BlumenthalCourt of Appeals for the D.C. Circuit · 1977
- Texasgulf, Inc., and Subsidiaries, as Successor in Interest to Texasgulf, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1999
- Phillips Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Inland Steel Co. v. United StatesUnited States Court of Claims · 1982
- Bank of Am. Trust & Sav. Ass'n v. CommissionerUnited States Tax Court · 1974
11 more not listed; retrieve them via the Exa API.