Legal Opinion
E. F. Fox, Individually and as of the Estate of Alice C. Fox, Deceased v. United States
Court of Appeals for the Eighth Circuit
Decided June 28, 1968No. 18886PublishedCited by 13 opinions
1Opinion of the Court
HARRIS, Chief District Judge.
This is an appeal from a judgment dismissing the complaint of E. F. Fox and Alice C. Fox for refund of income taxes for the year of 1959 in the sum of $665.09, and interest thereon in the sum of $106.04, as determined by the District Director of Internal Revenue for the District of North Dakota at Fargo. The taxes for which refund is sought represent the amount due from interest paid to plaintiffs by the Bank of North Dakota from certificates of deposit issued to taxpayers by the bank. Chief Judge Register’s opinion is reported in 266 F. Supp. 312 (1967).
E. F. and…
2Cases cited10 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Elliott v. Capital City State BankSupreme Court of Iowa · 1905
- Commissioner of Internal Revenue v. Ames Trust & Sav. BankCourt of Appeals for the Eighth Circuit · 1950
- Holley v. United StatesCourt of Appeals for the Sixth Circuit · 1942
- State ex rel. Stearns v. OlsonNorth Dakota Supreme Court · 1919
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Port of Longview v. Taxpayers of Port of LongviewWashington Supreme Court · 1975
- City of Tucson, Arizona v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- King v. CommissionerUnited States Tax Court · 1981
- Power Equipment Company v. United StatesCourt of Appeals for the Sixth Circuit · 1985
8 more not listed; retrieve them via the Exa API.