Opinion · Court of Appeals for the Fifth Circuit

First National Bank of Montgomery v. United States

285 F.2d 123

Type: Opinion
Court: Court of Appeals for the Fifth Circuit
Jurisdiction: Federal
Date: 1961-01-23
Topic: general

How later courts describe this case

acceptance of a return as filed does not give rise to equitable estoppel against the Government and a grant of a refund has the same effect

Citator

UpLaw has not yet analyzed First National Bank of Montgomery v. United States. The absence of a flag is not a finding that it is good law.

Cited by: 14 opinions

285 F.2d 123

61-1 USTC P 11,996

FIRST NATIONAL BANK OF MONTGOMERY, Executor, estate of
Georgia S. Gossler, Deceased, Appellant,
v.
UNITED STATES of America, Appellee.

No. 18450.

United States Court of Appeals Fifth Circuit.

Jan. 23, 1961.

Robert D. Thorington, Wm. S. Duke, Montgomery, Ala., for appellant.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D.C., Albert E. Byrne, Asst. U.S. Atty., Hartwell Davis, U.S. Atty., Montgomery, Ala., Charles K Rice, Asst. Atty. Gen., Lee A. Jackson, C. Guy Tadlock, Attys., Dept. of Justice, Washington, D.C., for appellee.

Before TUTTLE, Chief Judge JONES, Circuit Judge, and MIZE, District judge.

PER CURIAM.

We find ourselves in agreement with the opinion of the district court. First National Bank of Montgomery v. United States, D.C., 176 F.Supp. 768. For the reasons there stated, its judgment is

Affirmed.