Legal Opinion
El Paso National Bank v. United States
District Court, W.D. Texas
Decided June 22, 1971No. EP-70-CA-13PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
BREWSTER, District Judge.
Plaintiff, El Paso National Bank, seeks a refund of federal income taxes and interest totaling $9,577.84, assessed as a deficiency for the year 1966 following disallowance of a deduction for payment of state and local ad valorem taxes. All prerequisites for jurisdiction have been met pursuant to 28 U.S.C., Section 1346(a) (1).
The question for decision is whether plaintiff bank may deduct amounts paid for state and local taxes assessed against certain real estate owned by another corporation, El Paso International Company. The case is submitted upon…
2Cases cited6 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Sid W. Richardson Foundation v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Eastern Gas & Fuel Associates v. CommissionerCourt of Appeals for the First Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- El Paso National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- El Paso National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1973