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COMMISSIONER OF INT. REV. v. CENTRAL UNITED NAT. BANK

No. 7487.

99 F.2d 568 (1938)

COMMISSIONER OF INTERNAL REVENUE v. CENTRAL UNITED NAT. BANK.

Circuit Court of Appeals, Sixth Circuit.

November 9, 1938.

Attorney(s) appearing for the Case

A. F. Prescott, Jr., of Washington, D. C. (Robert H. Jackson, Sewall Key, and Howard P. Locke, all of Washington, D. C., on the brief), for petitioner.

Orville Smith, of Cleveland, Ohio (Carmi A. Thompson, Orville Smith, and Jos. B. Shepler, all of Cleveland, Ohio, on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

HICKS, Circuit Judge.

The Commissioner of Internal Revenue made a deficiency assessment of income taxes against respondent for the years 1929 and 1930 in the amounts of $10,131.52 and $8,620.76, respectively. The Board of Tax Appeals decided that no deficiency existed for the year 1929, and that there was an overpayment of $1,310.45 for the year 1930. This petition was filed to review the decision of the Board. The facts were stipulated.

Respondent is a national...

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