CITIZENS NAT. BANK v. COMMISSIONER OF INTERNAL REV.

No. 11901.

122 F.2d 1011 (1941)

CITIZENS NAT. BANK OF KIRKSVILLE, MO., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied November 4, 1941.


Attorney(s) appearing for the Case

Henry J. Plagens, of Kansas City, Mo., for petitioner.

F. E. Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and THOMAS, Circuit Judges.


THOMAS, Circuit Judge.

This is a petition by a taxpayer to review a decision of the United States Board of Tax Appeals redetermining the petitioner's income tax for the year 1936. 42 B.T.A. 539. The amount in controversy is $360. For its finding of facts the Board adopted a stipulation of facts entered into by the parties, a brief summary of the pertinent portion of which follows.

The petitioner is a corporation engaged in the general banking business at Kirksville...

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