Legal Opinion
Washington Trust Bank v. United States
District Court, E.D. Washington
Decided July 10, 1969No. Civ. No. 3200PublishedCited by 7 opinions
1Opinion of the Court
OPINION
NATURE OF PROCEEDINGS
EAST, District Judge.
The Washington Trust Bank, as Trustee above (Trust Bank), seeks to recover on behalf of the Endowment Care Fund of Greenwood Memorial Terrace Company (Greenwood Trust) a refund of federal income taxes paid to the United States of America (Government) for the calendar years of 1963 and 1964 in the amounts of $21,819.95 and $5,162.65, respectively, together with interest thereon as allowed by law.
This Court has jurisdiction under the provisions of Title 28, United States Code Section 1346.
ISSUES OF LAW
1. Whether Greenwood Trust is exempt from…
2Cases cited14 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Commissioner of Internal Revenue v. Cedar Park Cemetery Ass'n, IncCourt of Appeals for the Seventh Circuit · 1950
- Nemours Corp. v. United StatesCourt of Appeals for the Third Circuit · 1951
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Mercantile Bank & Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Mercantile Bank & Trust Co. v. United StatesDistrict Court, W.D. Missouri · 1970
- First National Bank v. United StatesDistrict Court, W.D. Texas · 1970
- Arlington Memorial Park Ass'n v. United StatesDistrict Court, W.D. Arkansas · 1971
- Provident National Bank v. United StatesDistrict Court, E.D. Pennsylvania · 1971
2 more not listed; retrieve them via the Exa API.