Legal Opinion
First Trust & Savings Bank v. United States
District Court, S.D. Iowa
Decided February 19, 1969No. Civ. No. 3-746-DPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
STEPHENSON, Chief Judge.
This is an action for the refund of income taxes and interest with respect to an alleged overpayment of Federal Income Taxes for the taxable years ending December 31, 1962 and 1963. The jurisdiction of the Court pursuant to 28 U.S.C. § 1346(a) (1) is established. All facts have been stipulated and are found accordingly.
The plaintiff is a banking corporation authorized to operate within the State of Iowa with its principal place of business at Davenport, Scott County, Iowa. It files its tax returns on the cash basis of accounting and has elected to…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Kentucky Trust Company, of the Estate of Martin L. Schmidt, Deceased v. Seldon R. Glenn, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Pullman Trust & Savings Bank v. United StatesDistrict Court, N.D. Illinois · 1963
- Pullman Trust & Savings Bank, an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1964
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3Cited by6 opinions
- Atlantic Discount Company, Inc., Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Akron National Bank and Trust Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- The First National Bank of Chicago v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
- First Nat'l Bank v. CommissionerUnited States Tax Court · 1975
- Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2018
1 more not listed; retrieve them via the Exa API.