UNITED STATES v. SEATTLE-FIRST NAT. BANK

No. 10254.

136 F.2d 676 (1943)

UNITED STATES v. SEATTLE-FIRST NAT. BANK.

Circuit Court of Appeals, Ninth Circuit.

May 24, 1943.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and George H. Zeutzius, Sp. Assts. to the Atty. Gen., and Edward M. Connelly, U. S. Atty., and Harvey Erickson, Asst. U. S. Atty., both of Spokane, Wash., for appellant.

Arnold L. Graves, B. H. Kizer, and Paul H. Graves, all of Spokane, Wash., for appellee.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

The question presented here is whether a statutory consolidation of banks under the National Bank Act, 12 U.S.C.A. § 34a, involves liability for documentary stamp tax under § 800 and Schedules A-3, A-8, and A-9, Title VIII, Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, pages 284, 289, 297.

In 1935 a state bank, the Spokane and Eastern Trust Company, consolidated with the First National Bank of Seattle under the...

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