1. Home
  2. Browse Decisions
  3. F.2d
  4. 377 F.2d
  5. 377 F.2d 575 (1967)
 

BANK OF AMERICA v. UNITED STATES

No. 109-65.

377 F.2d 575 (1967)

BANK OF AMERICA v. The UNITED STATES.

United States Court of Claims.

May 12, 1967.

Attorney(s) appearing for the Case

Bayley Kohlmeier, San Francisco, Cal., attorney of record, for plaintiff.

Michael I. Sanders, Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

LARAMORE, Judge.

This tax refund suit presents the question of whether a taxpayer which chooses to deduct foreign income taxes on its Federal income tax return can change its choice and claim a credit after the expiration of the normal 3-year limitations period. In issue are sections 901(a) and 6511(d) (3) (A) of the Internal Revenue Code of 1954.1 The former allows taxpayers to choose the credit and specifies the period in which the choice...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases