# Riverview State Bank v. Commissioner

> United States Tax Court · May 18, 1943 · 1 T.C. 1147

URL: https://www.frixlaw.com/law-library/cases/4471055

## Case

- **Full name:** The Riverview State Bank v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 18, 1943
- **Citations:** 1 T.C. 1147; 1943 U.S. Tax Ct. LEXIS 165
- **Precedential status:** Published
- **Opinion:** Concurrence by Meixott
- **Judges:** Smith, Hilt, Mubdock, Kern, Disney, Turner, Foss, Leech, Meixott
- **Cited by:** 6 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4471055

## Opinion text

Meixott, J., concurring: The views expressed in Milo W. Bekins et al., Executors, 38 B. T. A. 604, 609, et seq., represent my judgment where a method of financing a local improvement by a city is followed under which the city does not pledge its credit or assume any financial obligation. Inasmuch as three circuit courts of appeal have held to the contrary under state statutes similar to the statute under which the obligations in the instant proceeding were issued, I bow to superior authority and concur in the result reached here.
Hilt, and Kern, JJ., concur in the above.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4471055. Public record. Not legal advice.