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LAFAYETTE-SOUTH SIDE BANK v. COMMISSIONER OF INTERNAL REVENUE

No. 4762.

33 F.2d 646 (1929)

LAFAYETTE-SOUTH SIDE BANK v. COMMISSIONER OF INTERNAL REVENUE.

Court of Appeals of District of Columbia.

Decided June 3, 1929.

Partial Rehearing Denied June 26, 1929.

Attorney(s) appearing for the Case

John E. McClure, of Washington, D. C., for appellant.

M. W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, of Washington, D. C., Thos. P. Dudley, Jr., of Chicago, Ill., and Sewall Key, and H. R. Gamble, both of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.

MARTIN, Chief Justice.

This appeal is taken by the taxpayer from a deficiency determination as to income and profits taxes of appellant for the years 1919 and 1920, made by the Commissioner of Internal Revenue and affirmed by the Board of Tax Appeals. 7 B. T. A. 1307.

The issues relate to a transaction whereby two established state banks of St. Louis, Mo., namely, the Lafayette Bank and the South Side Bank, were amalgamated into a new state bank named the...

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