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FIRST AMERICAN NATIONAL BANK OF NASHVILLE v. UNITED STATES

Civ. A. No. 4744.

327 F.Supp. 675 (1971)

FIRST AMERICAN NATIONAL BANK OF NASHVILLE v. UNITED STATES of America.

United States District Court, M. D. Tennessee, Nashville Division.

February 16, 1971.

Attorney(s) appearing for the Case

William Waller, Nashville, Tenn., for plaintiff.

Charles H. Anderson, U. S. Atty., Nashville, Tenn., Stanley F. Krysa, Tax Division, Civil Dept., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

MORTON, District Judge.

This action was instituted by the plaintiff to recover certain taxes and interest for the calendar years 1961, 1962 and 1963.

The plaintiff, First American National Bank of Nashville, is a national banking corporation with its principal office in Nashville, Tennessee. It filed its corporate income tax returns for the calendar years 1961, 1962 and 1963 with the District...

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