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SOUTH TEXAS COMMERCIAL NAT. BANK OF HOUSTON v. COMMISSIONER OF INTERNAL REVENUE

No. 11902.

162 F.2d 462 (1947)

SOUTH TEXAS COMMERCIAL NAT. BANK OF HOUSTON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 25, 1947.

Attorney(s) appearing for the Case

Homer L. Bruce, of Houston, Tex., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., Helen Goodner, Robert N. Anderson and Carlton Fox, Sp. Assts. to the Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

HOLMES, Circuit Judge.

The petition for review in this case involves deficiencies in income taxes for the years 1940, 1941, and 1942, and a deficiency in excess profits taxes for the year 1941. The question for decision is whether the so-called pension trust, to which the taxpayer (a national bank) made transfers in the taxable years, was an exempt trust within the meaning of Section 165 of the Internal Revenue Code, 26 U.S.C.A.Int. Rev.Code, § 165, with the...

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