United States v. Bell Credit Union, United States of America v. Golden Plains Credit Union

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[W]e look to state law to determine what interest the taxpayer had in the accounts. (citation omitted) Federal law, however, determines the tax consequences of the right created under state law.” (citation omitted)

Source: CourtListener parenthetical corpus (CC0).