Legal Opinion
First Nat. Bank of Fort Smith v. United States
District Court, W.D. Arkansas
Decided June 6, 1985No. Civ. 84-2255PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
Plaintiffs, The First National Bank of Fort Smith and S.W. Jackson, Jr., brought this civil action against the defendant, United States of America, under 28 U.S.C. § 1346(a)(1) to recover estate taxes and interest which they allege were improperly assessed and collected by the Internal Revenue Service. On March 27, 1985, this matter was tried to the court without a jury. After full consideration of all evidence, testimony of witnesses, stipulations, and arguments of counsel, the court enters its memorandum opinion incorporating its findings of…
2Cases cited20 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Burlington Northern Inc. v. United StatesUnited States Court of Claims · 1982
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3Cited by1 opinion
- Iowa 80 Group, Inc. & Subsidiaries v. United StatesDistrict Court, S.D. Iowa · 2002