Cluster 288024
green
· 71 citation events
across 16 courts.
Showing the 6 strongest citers on record
(one row per citing case, strongest signal kept).
green
Nationsbank of Texas, N.A. v. United States (2001)
See Milliken v. United States, 283 U.S. 15, 24 (1931) (a "mere increase in the tax . . . did not change its character"); First Nat'l Bank v. United States, 420 F.2d 725, 732 (Ct. Cl. 1970).Therefore, section 13208 does not violate the apportionment clause.
green
Nationsbank of Texas v. United States (1999)
First Nat’l Bank in Dallas v. United States, 190 Ct.Cl. 400 , 420 F.2d 725, 726 (Ct.Cl.1970).
green
John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne v. United States (1999)
Likewise, in First Nat’l Bank in Dallas v. United States, 190 Ct.Cl. 400 , 420 F.2d 725, 732 (1970), the Court of Claims held that the retroactive application of the Interest Equalization Tax Act of 1964 (“I.E.T.”) to the date of President Kennedy’s announcement that he intended to propose the tax to Congress, did not violate due process or constitute a direct tax.
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Estate of Kennett v. State (1975)
First Nat’l Bank v. United States, 420 F.2d 725, 729 (Ct. Cl. 1970); Shanahan v. United States, 447 F.2d 1082 (10th Cir. 1971).
green
Hospital Data Center of S.C., Inc. v. United States (1980)
See First Nat’l Bank in Dallas v. United States, 190 Ct. Cl. 400, 411 , 420 F.2d 725, 731 , cert, denied, 398 U.S. 950 (1970).
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Mobley v. United States (1985)
See also First National Bank v. United States, 420 F.2d 725, 730 , 190 Ct.Cl. 400 (1970), cert. denied, 398 U.S. 950 , 90 S.Ct. 1868 , 26 L.Ed.2d 289 (1970).