Legal Opinion
La Caisse Populaire Ste-Marie (St. Mary's Bank) v. United States
District Court, D. New Hampshire
Decided December 10, 1976No. 1:13-adr-00008PublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
BOWNES, District Judge.
This is an action to recover income taxes alleged to be erroneously and illegally assessed and collected by the Internal Revenue Service. The taxpayer claims that it is an exempt organization under Section 501(c)(14)(A) of the Internal Revenue Code. Jurisdiction is conferred on this court by 28 U.S.C. § 1346(a)(1). The issue is whether the plaintiff is a “credit union” within the meaning of Section 501(c)(14)(A) of the Internal Revenue Code.
BACKGROUND
The taxpayer, La Caisse Populaire Ste-Marie (St. Mary’s Bank), 1 was the first credit union organized in…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Burnet v. HarmelSupreme Court of the United States · 1932
- Smith v. Kansas City Title & Trust Co.Supreme Court of the United States · 1921
- Noble State Bank v. HaskellSupreme Court of the United States · 1911
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3Cited by4 opinions
- Gene F. Barany and Helen L. Elliott v. John BullerCourt of Appeals for the Seventh Circuit · 1982
- Construction Equipment Federal Credit Union v. Roberts (In Re Roberts)District Court, C.D. Illinois · 1993
- TI Federal Credit Union v. Delbonis (In Re Delbonis)District Court, D. Massachusetts · 1995
- Cheshire National Bank v. SmithDistrict Court, D. New Hampshire · 1977