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AUSTIN v. HELVERING

No. 6301.

77 F.2d 373 (1935)

AUSTIN v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided March 25, 1935.

Rehearing Denied April 24, 1935.

Attorney(s) appearing for the Case

Camden R. McAtee, of Washington, D. C., for petitioner.

Robert H. Jackson, Owen W. Swecker, Frank J. Wideman, Sewall Key, and A. F. Prescott, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and HITZ and GRONER, Associate Justices.

MARTIN, Chief Justice.

This appeal involves federal income taxes for the calendar year 1924.

The taxpayer is the Merchants' & Farmers' State Bank of Elgin, Tex., a corporation organized in 1906 as a bank of deposit and discount, doing business in the state of Texas.

For the calendar year 1924, the bank filed its income tax return showing a tax liability of $334.39, and this amount was accordingly paid by the bank to the collector. When the return...

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