FIDELITY-BANKERS TRUST CO. v. HELVERING

Nos. 7271, 7272.

113 F.2d 14 (1940)

FIDELITY-BANKERS TRUST CO. et al. v. HELVERING, Commissioner of Internal Revenue. HELVERING, Commissioner of Internal Revenue, v. FIDELITY-BANKERS TRUST CO. et al.

United States Court of Appeals for the District of Columbia.

Writ of Certiorari Denied June 3, 1940.


Attorney(s) appearing for the Case

Forrest Andrews, of Knoxville, Tenn., for Fidelity-Bankers Trust Co. and others.

Sewall Key, J. P. Wenchel, Paul E. Waring, and L. W. Post, all of Washington, D. C., for Commissioner of Internal Revenue.

Before GRONER, Chief Justice, and MILLER and RUTLEDGE, Associate Justices.


Writ of Certiorari Denied June 3, 1940. See 60 S.Ct. 1102, 84 L.Ed. ___.

RUTLEDGE, Associate Justice.

Fidelity-Bankers Trust Company (the Trust Company) appeals from a decision of the United States Board of Tax Appeals1 holding it liable, as trustee for Fidelity Realty Company (the syndicate), to pay tax on $4,474.06 income for the year 1933. The Commissioner of Internal Revenue appeals from the Board's refusal in the same decision...

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