Legal Opinion
First Security Bank of Utah, N. A. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided January 21, 1971No. Nos. 611-69, 612-69 and 613-69PublishedCited by 11 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
These consolidated appeals from the Tax Court relate to the allocation of income among taxpayers. No. 611-69 is an appeal by First Security Bank of Utah, N. A., (Utah Bank) from the decision that for the years 1955 to 1959 inclusive there is a deficiency in income taxes due from the taxpayer in the amount of $187,863.92. No. 612-69 is an appeal by First Security Bank of *1193Idaho, N. A., (Idaho Bank) from the holding that for the tax years 1955, 1957, and 1958 there is a deficiency of $210,-714.41. No. 613-69 is a protective appeal by the Commissioner of Internal…
2Cases cited19 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Local Finance Corp. v. CommissionerUnited States Tax Court · 1967
- Campbell County State Bank, Incorporated, of Herreid, South Dakota v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Jones v. CommissionerUnited States Tax Court · 1975
- Foster v. CommissionerCourt of Appeals for the Ninth Circuit · 1985
- Foster v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Byron v. Boone and Audray S. Boone v. United StatesCourt of Appeals for the Tenth Circuit · 1972
6 more not listed; retrieve them via the Exa API.