Legal Opinion

European American Bank & Trust Company, European American Banking Corporation, and European American Bankcorp v. The United States

Court of Appeals for the Federal Circuit

Decided October 8, 1991No. 90-5147Unpublished

1Opinion of the Court

940 F.2d 677

92-1 USTC P 50,026

Unpublished Disposition

NOTICE: Federal Circuit Local Rule 47.8(b) states that opinions and orders which are designated as not citable as precedent shall not be employed or cited as precedent. This does not preclude assertion of issues of claim preclusion, issue preclusion, judicial estoppel, law of the case or the like based on a decision of the Court rendered in a nonprecedential opinion or order.

EUROPEAN AMERICAN BANK & TRUST COMPANY, European American

Banking Corporation, and European American

Bankcorp, Plaintiffs-Appellants,

v.

The UNITED STATES,…

Also in this document: Dissent.

2Cases cited8 opinions

  1. Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
  2. Francis Skaw v. United StatesCourt of Appeals for the Federal Circuit · 1984
  3. Earl A. Phillips and Dorothy M. Phillips v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
  4. Neal Turner, Jimmy Crane, Johnny Crane, and Edwin Jerry Wilburn v. The United StatesCourt of Appeals for the Federal Circuit · 1990
  5. Eleanor M. Willhoit and John D. Willhoit v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962

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