1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 890 F.Supp.
  5. 890 F.Supp. 48 (1995)
 

BLACKFEET NAT. BANK v. RUBIN

Civ. A. No. 95-0979.

890 F.Supp. 48 (1995)

BLACKFEET NATIONAL BANK, et al., Plaintiffs, v. Robert E. RUBIN, Secretary of the Treasury, Defendant.

United States District Court, District of Columbia.

June 29, 1995.

Attorney(s) appearing for the Case

Dennis M. Gingold and Thaddeus Holt, Washington, DC, for plaintiffs.

Stuart D. Gibson, U.S. Dept. of Justice, Washington, DC, for defendant.

OPINION AND ORDER

FRIEDMAN, District Judge.

BACKGROUND

American Deposit Corporation ("ADC") developed an innovative financial instrument, which it named the Retirement CD, to exploit a tax code provision permitting companies other than insurance companies to issue tax-deferred annuities. See 26 U.S.C. § 1275(a)(1)(B). The Retirement CD has many of the characteristics of an ordinary certificate of deposit. By combining the CD...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases