COMMISSIONER OF INTERNAL REV. v. CENTRAL REPUBLIC T. CO.

Nos. 5340, 5359.

75 F.2d 708 (1935)

COMMISSIONER OF INTERNAL REVENUE v. CENTRAL REPUBLIC TRUST CO. SAME v. McKEY.

Circuit Court of Appeals, Seventh Circuit.

February 23, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for petitioner.

Paul E. Shorb, of Washington, D. C., and Richard Yates Hoffman and Martin Solomon, both of Chicago, Ill., for respondent.

Before EVANS and FITZHENRY, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

Petitioner in No. 5340 seeks to review a decision of the United States Board of Tax Appeals affecting the respondent's income taxes for 1920 and 1928. The taxpayer was a bank, a substantial part of its business being the making of loans secured by real estate mortgages. The bank took from each borrower the security of a real estate mortgage and charged the borrower not only interest upon the loan, but a so-called "commission," "discount,"...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases