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FIRST NAT. BANK v. UNITED STATES

No. 124.

283 U.S. 142 (1931)

FIRST NATIONAL BANK OF CHICAGO v. UNITED STATES.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Mr. Harold V. Amberg for petitioner.

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. H. Brian Holland, Erwin N. Griswold, and Bradley B. Gilman were on the brief, for the United States.

Mr. John E. McClure, by special leave of Court, filed a brief as amicus curiae.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The First National Bank of Chicago made a consolidated corporation income and profits tax return for the year 1922, which, among other things, disclosed results from operations of two affiliated corporations, the First Trust Joint Stock Land Banks of Chicago and Dallas, organized under the Federal Farm Loan Act of 1916. It claimed the right to deduct from total receipts the amounts paid (or accrued) during...

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