Legal Opinion
Hibernia National Bank in New Orleans Trust Division v. United States
District Court, E.D. Louisiana
Decided May 6, 1983No. Civ. A. No. 82-622PublishedCited by 2 opinions
1Opinion of the Court
ORDER AND REASONS
DUPLANTIER, District Judge.
Plaintiff, Hibernia National Bank Trust Division, the trustee under a liquidating trust established by Royal St. Louis, Inc. seeks a refund of a portion of income taxes paid for the years 1972 through 1977. At issue are depreciation deductions disallowed by the Commissioner of Internal Revenue. Both parties agree that no genuine issues of material fact are involved. For the following reasons, plaintiff’s motion for summary judgment is granted.
In 1967, Royal St. Louis, Inc., through its subsidiary Chateau Louisane, Inc., granted a twenty-five year…
2Cases cited17 opinions
- Ashe v. SwensonSupreme Court of the United States · 1970
- James Talcott, Inc. v. Allahabad Bank, Ltd.Court of Appeals for the Fifth Circuit · 1971
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Church of Transfiguring Spirit, Inc. v. CommissionerUnited States Tax Court · 1981
- Sterling Distributors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
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3Cited by2 opinions
- Hibernia National Bank v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Hibernia National Bank In New Orleans v. United StatesCourt of Appeals for the Fifth Circuit · 1984