UNION PLANTERS NATIONAL BANK OF MEMPHIS v. UNITED STATES

Civ. No. 67-102.

295 F.Supp. 1151 (1968)

UNION PLANTERS NATIONAL BANK OF MEMPHIS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Tennessee, W. D.

October 24, 1968.


Attorney(s) appearing for the Case

Cooper Turner, Canada, Russell & Turner, John C. Kimbrough, Memphis, Tenn., for plaintiff.

Stanley Krysa, Tax Div., Dept. of Justice, Washington, D. C., Thomas L. Robinson, U. S. Atty., Memphis, Tenn., for defendant.


OPINION

ROBERT M. McRAE, Jr., District Judge.

The Plaintiff, Union Planters National Bank of Memphis, brings this suit to recover income taxes paid by it pursuant to assessments of the Commissioner of Internal Revenue for the taxable years 1961, 1962, 1963 and 1964. The controversy concerns the applicability of 26 U.S.C. § 103 which exempts from income taxes the interest on bonds of a state or any political...

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