U.S. Court of Appeals for the Fifth Circuit, 1961

First National Bank of Montgomery v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided January 23, 1961

285 F.2d 123 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

11 later published cases cite this decision.

Robinson v. Robinson (Ala. Civ. App. 1981)
Estate of Rolin v. Commissioner (United States Tax Court 1977)
Stevens v. Commissioner (United States Tax Court 1961)
City of Attalla v. Dean Sausage Co., Inc. (Ala. Civ. App. 2003)
Allen v. Bennett (Ala. 2001)
City of Orange Beach v. Benjamin (Ala. 2001)
City of Prattville v. Joyner (Ala. 1997)
City of Prattville v. Joyner (Ala. 1995)
State Hwy. Dept. v. HEADRICK OUTDOOR ADV. (Ala. 1992)
Ekren v. Commissioner (United States Tax Court 1986)
First National Bank of Montgomery, Estate of Georgia S. Gossler, Deceased v. United States (1st Cir. 1961)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.