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FIRST NAT. BANK v. UNITED STATES

No. J-71.

38 F.2d 925 (1930)

FIRST NAT. BANK OF CHICAGO v. UNITED STATES.

Court of Claims.

March 3, 1930.

The only question involved in this suit is whether interest paid by a joint-stock land bank on its joint-stock land bank bonds, the proceeds of which are used to make loans to farmers, under the provisions of the Federal Farm Loan Act of July 17, 1916, on the security of approved first mortgages as defined in said act, is deductible in computing the taxable income of such joint-stock land bank under section 234(a) (2) of title 2 of...

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