FIRST NATIONAL BANK OF CHICAGO ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• In re Garman v. Garman, 643 F.2d 1252 (7th Cir. 1980)
  …reasons stated in the opinion of the court, under the circumstances of this case the relief was, and still is, deemed appropriate. For precedent for comparable action in this circuit see McKey v. Roetter, 114 F. 2d 129 (7th Cir. 1940), cert. denied, 311 U.S. 691, 61 S.Ct. 72, 85 L.Ed. 447. On further consideration of the petition and suggestion for rehearing en banc, no judge in active service having requested a vote thereon and both of the judges on the original panel who are still in active service havin…
• Brafman v. United States, 384 F.2d 863 (5th Cir. 1967)
  …rmined by Mrs. Brafman’s age at that time. . This determination of liability of the estate, i. e. the transferor, may not now be relitigated by the transferee. First National Bank of Chicago v. Commissioner, 7 Cir. 1940, 112 F. 2d 260, cert. denied 311 U.S. 691, 61 S.Ct. 72, 85 L.Ed. 447. . Taxes shown due on returns, deficiencies, delinquent taxes, penalties and interest, and additions to taxes are recorded as “assessments”. 26 C.F.R. § 601.104 (1966). “The assessment is an administrative determination t…
• United States v. Nelle A. Hoper, 242 F.2d 468 (7th Cir. 1957)
  …y the judgment of the Probate Court determining the taxpayer’s liability and they took the cash surrender values subject to this liability. First National Bank of Chicago v. Commissioner of Internal Revenue, 7 Cir., 112 F. 2d 260, certiorari denied 311 U. S. 691, 61 S.Ct. 72, 85 L.Ed. 447. For the reasons set forth above, that part of the judgment of the District Court holding that the decedent-taxpayer’s tax liability is res judicata is affirmed, and that part of the judgment holding that the tax lien did…