ATLANTIC BANK & TRUST CO. v. COMMISSIONER OF INT. REV.

No. 3272.

59 F.2d 363 (1932)

ATLANTIC BANK & TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 13, 1932.


Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., for petitioner.

John H. McEvers, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and C. R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and WAY, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals sustaining a determination of a deficiency in income taxes against the petitioner made by the Commissioner of Internal Revenue. The deficiency, as determined, was for the years 1922, 1923, and 1924, in the sums of $16,201.59, $2,327.71, and $3,344.55, making a total of $21,873.85.

The petitioner, during the years in question, was a bank organized under the laws of...

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