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BURNET v. BANK OF ITALY

No. 6128.

46 F.2d 629 (1931)

BURNET, Commissioner of Internal Revenue, v. BANK OF ITALY.

Circuit Court of Appeals, Ninth Circuit.

January 26, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch and Andrew D. Sharpe, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and Frank M. Thompson, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Claude I. Parker and Ralph W. Smith, both of Los Angeles, Cal., for respondent.

Before RUDKIN and WILBUR, Circuit Judges, and NORCROSS, District Judge.

RUDKIN, Circuit Judge.

This is a proceeding to review a decision of the United States Board of Tax Appeals holding that the respondent and the First National Bank of Fresno, Cal., were affiliated during the calendar year 1920 and a portion of the calendar year 1921, within the meaning of section 240(b) of the Revenue Act of 1918 (40 Stat 1082), re-enacted as section 240(c) of the Revenue Act of 1921 (42 Stat. 260). The correctness...

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