Legal Opinion
St. Petersburg Bank & Trust Company v. United States
District Court, M.D. Florida
Decided August 27, 1973No. Civ. 71-425PublishedCited by 16 opinions
1Opinion of the Court
OPINION
HODGES, District Judge.
St. Petersburg Bank & Trust Company (the Bank) instituted this suit pursuant to 28 U.S.C.A. § 1346(a)(1) for the recovery of income taxes paid by it as a result of a deficiency assessment made by the Commissioner of Internal Revenue for the tax years 1965 and 1966. The issue is the propriety of certain deductions made by the Bank for entertainment expenses during those years. The governing provisions of the Code are Sections 162 and 274, Internal Revenue Code of 1954, as amended (26 U.S.C.A. §§ 162 and 274).
The Bank was organized in 1955 by Mr. Hubert Rutland and…
2Cases cited2 opinions
- Hippodrome Oldsmobile, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- First National Bank of Omaha v. United StatesDistrict Court, D. Nebraska · 1967
3Cited by16 opinions
- Walliser v. CommissionerUnited States Tax Court · 1979
- Berkley MacHine Works & Foundry Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1980
- Moore v. United StatesDistrict Court, E.D. Virginia · 1996
- Danville Plywood Corp. v. United StatesUnited States Court of Claims · 1989
- Unigard Mutual Insurance v. MartinCourt of Appeals of Arizona · 1982
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