FIRST NATIONAL BANK

v.

UNITED STATES

Citator

Cited By

• Helvering v. Russian Fin. & Constr. Corp., 77 F.2d 324 (2d Cir. 1935)
  …b, Inc., 68 F.(2d) 349 (C. C. A. 4). The payments were deductible in full in the years when they were paid. Comm’r v. Jamison Coal & Coke Co., 67 F.(2d) 342 (C. C. A. 3); Burnet v. Hutchinson. Coal Co. (C. C. A.) 64 F.(2d) 275; certiorari denied, 290 U. S. 652, 54 S. Ct. 69, 78 L. Ed. 565. Decisions affirmed.…
• W. Contracting Corp. v. Commissioner OF Internal Revenue, 271 F.2d 694 (8th Cir. 1959)
  …nd compare Burroughs Adding Mach. Co. v. Bogdon, 8 Cir., 9 F. 2d 54. Since terminology of tax statutes, absent specific definition, is to be taken in its plain, ordinary meaning, Comar Oil Co. v. Burnet, 8 Cir., 64 F. 2d 965, 968, certiorari denied 290 U.S. 652, 54 S.Ct. 69, 78 L.Ed. 565, it is apparent that these leases, on their face, created no “equity” in Western. To avoid this fact, the Commissioner and the Tax Court contend, and must contend, that the lease agreements did not represent the intent of…

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• Cap. Sav. & Loan Ass'n (Successor by Reorganization to Franklin Sav. & Loan Association) v. The United States, 607 F.2d 970 (Ct. Cl. 1979)
  …, 67 S.Ct. 1552, 91 L.Ed. 2030 (1947) (members of federal savings and loan associations are shareholders who can bring shareholders’ derivative suits); Fidelity Savings & Loan Ass’n v. Burnet, 62 App.D.C. 131, 65 F. 2d 477 (D.C. Cir.), cert. denied, 290 U.S. 652, 54 S.Ct. 69, 78 L.Ed. 565 (1933) (dividends, not interest, are paid to members of state savings and loan associations). On balance, we cannot say that the debt characteristics of the Capital savings accounts outweigh their equity features or that…