AMERICAN NATIONAL BANK

v.

AMES ET AL.

Citator

Cited By

• Achille F. Ford v. United States, 276 F.2d 17 (Ct. Cl. 1960)
  …me as a part of this dissenting opinion as follows: I believe that the correct principles governing the disposition of these cases were stated in Alamo National Bank v. Commissioner of Internal Revenue, 5 Cir., 1938, 95 F. 2d 622, certiorari denied 304 U.S. 577, 58 S.Ct. 1047, 82 L.Ed. 1541. In that case, a company that was wholly owned by Lewis W. Alexander and his wife acquired prior to March 1, 1913 an exclusive franchise to bottle and distribute Coca Cola in certain Texas counties. In 1921, the company…

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• Shook v. United States, 713 F.2d 662 (11th Cir. 1983)
  …hares agreed upon audit of her estate tax return. The district court’s reliance on the doctrine of quasi-estoppel rests on the line of cases originating with Alamo National Bank of San Antonio v. Commissioner, 95 F. 2d 622 (5th Cir.), cert. denied, 304 U.S. 577, 58 S.Ct. 1047, 82 L.Ed. 1541 (1938). See, e.g., Beltzer v. United States, 495 F. 2d 211 (8th Cir.1974); Continental Oil Co. v. Jones, 177 F. 2d 508 (10th Cir.1949); Griffith [*667] v. United States, 71-1 U.S. Tax Cas. (CCH) ¶9280 (N.D.Tex.1971);…
• A/S J. Ludwig Mowinckles Rederi v. Tidewater Constr. Corp., 559 F.2d 928 (4th Cir. 1977)
  …is no right to indemnification until there has been actual loss or damage suffered by the indemnitee. City of Richmond v. Branch, 205 Va. 424, 137 S.E. 2d 882 (1964); American National Bank v. Ames, 169 Va. 711, 748, 194 S.E. 784, 797, cert. denied, 304 U.S. 577, 58 S.Ct. 1046, 82 L.Ed. 1540 (1938).…