Legal Opinion
European American Bank & Trust Co. v. United States
United States Court of Claims
Decided June 19, 1990No. 135-82TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
HARKINS, Senior Judge.
European American Bank and Trust Company (EAB or plaintiff), European American Banking Corporation, and European American Bankcorp are New York State banking corporations. Plaintiff is a full service bank, and a member of the Federal Reserve System and the Federal Deposit Insurance Corporation (FDIC). At all relevant times, EAB’s stock has been owned jointly by six European banks.
The complaint, initially filed on March 15, 1982, was a claim for income tax refunds for tax years 1973-79. The complaint was first amended on January 21, 1988, and a second amended…
2Cases cited11 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Schulde v. CommissionerSupreme Court of the United States · 1963
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Georgia School-Book Depository, Inc. v. CommissionerUnited States Tax Court · 1943
- Minneapolis, St. Paul & Sault Ste. Marie Railroad v. United StatesUnited States Court of Claims · 1964
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3Cited by3 opinions
- Massachusetts Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 2005
- Bank of Kirksville v. United StatesDistrict Court, W.D. Missouri · 1996
- European American Bank & Trust Company, European American Banking Corporation, and European American Bankcorp v. The United StatesCourt of Appeals for the Federal Circuit · 1991