Legal Opinion
Liquidators of Exchange Nat. Bank of Shreveport v. United States
Court of Appeals for the Fifth Circuit
Decided May 31, 1933No. 6777PublishedCited by 9 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
By this suit the liquidators seek to recover back as wrongfully collected a tax exacted of the bank, as transferee of the National Securities Company. Neither the amount nor the validity of the tax as against the securities company is in question, nor is it denied that the bank received assets from the company in excess of the value of the tax; but it is vigorously contended that the bank was not a transferee within the meaning of the statute under which the collection was made. 1
This section "provides the United States with a new remedy for enforcing the existing…
2Cases cited10 opinions
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- Hibernia Bank & Trust Co. v. Succession of CancienneSupreme Court of Louisiana · 1917
- Commercial Nat. Bank v. RichardsonSupreme Court of Louisiana · 1927
- Taylor v. ZiegenhagenCourt of Appeals for the Seventh Circuit · 1904
- Green v. American Refining PropertiesCourt of Appeals of Texas · 1929
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Pearlman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
- Irvine v. HelveringCourt of Appeals for the Eighth Circuit · 1938
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
4 more not listed; retrieve them via the Exa API.