Legal Opinion
Virginia National Bank v. United States
Court of Appeals for the Fourth Circuit
Decided November 15, 1971No. 71-1317Published
1Opinion of the Court
450 F.2d 1155
71-2 USTC P 9746
VIRGINIA NATIONAL BANK, Appellee,
v.
UNITED STATES of America, Appellant.
No. 71-1317.
United States Court of Appeals,
Fourth Circuit.
Argued Oct. 5, 1971.
Decided Nov. 15, 1971.
David English Carmack, Atty., Tax Div., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, Attys., Tax Div., Dept. of Justice, and Brian P. Gettings, U. S. Atty., and William T. Mason, Jr., Asst. U. S. Atty., on brief), for appellant.
T. Howard Spainhour, Norfolk, Va. (Kaufman, Oberndorfer & Spainhour, Norfolk, Va.,…
2Cases cited5 opinions
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Swed Distributing Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Nickerson Lumber Company v. United StatesDistrict Court, D. Massachusetts · 1963
- Virginia National Bank v. United StatesDistrict Court, E.D. Virginia · 1970
- Virginia National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1971