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FIRST NAT. BANK OF KANSAS CITY, MO. v. UNITED STATES

No. 9623.

65 F.2d 536 (1933)

FIRST NAT. BANK OF KANSAS CITY, MO., v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

May 15, 1933.

Attorney(s) appearing for the Case

William C. Dorsey, of Omaha, Neb. (Malcolm Baldrige, of Omaha, Neb., on the brief), for appellant.

Charles K. Hoover, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (William L. Vandeventer, U. S. Atty., and A. B. Lovan, Asst. U. S. Atty., both of Kansas City, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the United States.

Before KENYON, and SANBORN, Circuit Judges, and REEVES, District Judge.

SANBORN, Circuit Judge.

The appeal is from a judgment in favor of the government in an action brought by the appellant taxpayer to recover alleged overpayments of income and excess profits taxes.

In 1905, the taxpayer invested $450,000 in a banking house, its site and equipment. In 1905 and 1906 it charged off $125,000 of this investment against undivided profits, and carried the building and equipment on its books at $325,000 until the year 1919, when it...

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