Legal Opinion
United States v. Bank of America National Trust & Savings Ass'n
Court of Appeals for the Ninth Circuit
Decided December 10, 1963No. 18144PublishedCited by 9 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge.
The United States appeals from a judgment in favor of the taxpayer in an action brought by the latter in the district court to recover taxes unlawfully collected, following denial of a claim for refund. The decision of the district court is reported at 203 F.Supp. 152. We conclude that the judgment must be affirmed in part and reversed in part.
The facts are stipulated and, so far as material, are as follows: Appellee is trustee of a trust created under the last will and testament of Kernan Robson, deceased. It also was executor of the will of the decedent. The decedent…
2Cases cited14 opinions
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1937
- Johnston v. HelveringCourt of Appeals for the Second Circuit · 1944
- Robinson v. CommissionerUnited States Tax Court · 1942
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
- CASCO BANK & TRUST COMPANY v. United StatesDistrict Court, D. Maine · 1975
- Van Buren v. CommissionerUnited States Tax Court · 1987
- United States v. Bank Of America National Trust & Savings AssociationCourt of Appeals for the Ninth Circuit · 1964
- Estate of O'Connor v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.