1. Home
  2. Browse Decisions
  3. F.2d
  4. 552 F.2d
  5. 552 F.2d 876 (1977)
 

BANK OF AMERICA NAT. TRUST & SAV. ASS'N v. U. S.

No. 75-2091.

552 F.2d 876 (1977)

BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, as Trustee of Fox Oil Company Trusts, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

April 21, 1977.

Attorney(s) appearing for the Case

Myron C. Baum, Acting Asst. Gen. Atty., Chief Appellate Section, Jonathen S. Cohen, Tax Div., Dept. of Justice, Washington, D. C., argued, for appellee.

Jack R. White, argued, Hill, Farrer & Burrill, Los Angeles, Cal., for appellant.

Before HUFSTEDLER, GOODWIN, and ANDERSON, Circuit Judges.

PER CURIAM:

Bank of America National Trust and Savings Association ("Trustee") as trustee of the Fox Oil Company Trusts ("Taxpayer") sued for a refund of taxes overpaid during 1969-1971, claiming that the Government improperly characterized the Taxpayer as an "association" taxable as a corporation under Internal Revenue Code §§ 7701(a)(3), 11(A). The district court held that the Trustee was foreclosed from relitigating the issue by reason of this court's...

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