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CITIZENS' NAT. BANK v. COMMISSIONER OF INTERNAL REVENUE

No. 3692.

74 F.2d 604 (1935)

CITIZENS' NAT. BANK OF ORANGE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 8, 1935.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for petitioner.

Joseph M. Jones, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, and involves a deficiency in the petitioner's income tax in the sum of $681.19 for the year 1930. The decision of the Board of Tax Appeals was entered in January, 1934.

There is no disagreement as to the facts involved, as the issue was submitted to the Board on an agreed stipulation of facts. The petitioner is a national bank engaged in business at...

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