Legal Opinion

Hamilton National Bank of Chattanooga v. United States

District Court, E.D. Tennessee

Decided January 6, 1965No. Civ. A. 4136PublishedCited by 7 opinions

1Opinion of the Court

FRANK W. WILSON, District Judge.

This case is now-before the Court upon a motion by the defendant, United States, of America, for a judgment nowithstanding the verdict. The background of the case is as follows:. Upon June 24, 1963, the plaintiff, Hamiltpn National Bank of Chattanooga, Executor of the Estate of W.' R. Long, Deceased, filed this action against the United States of America seeking to recover estate taxes in the amount of $257,825.62, plus statutory interest. Jursdiction of the Court was based upon the provisions of Section 1346 (a) (1), Title 28 of the United States. Code. A jury…

2Cases cited16 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
  3. Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
  4. Humes v. United StatesSupreme Court of the United States · 1928
  5. Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955

11 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Estate of Stewart v. CommissionerUnited States Tax Court · 1969
  2. Old Kent Bank and Trust Company v. United StatesDistrict Court, W.D. Michigan · 1968
  3. Third National Bank in Nashville v. StevensCourt of Appeals of Tennessee · 1988
  4. In Re Estate of JudgeDistrict Court, M.D. Pennsylvania · 1974
  5. Judge v. United StatesDistrict Court, M.D. Pennsylvania · 1974

2 more not listed; retrieve them via the Exa API.

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