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COMMISSIONER OF INTERNAL REV. v. AMES TR. & SAV. BANK

No. 14082.

185 F.2d 47 (1950)

COMMISSIONER OF INTERNAL REVENUE v. AMES TRUST & SAV. BANK.

United States Court of Appeals Eighth Circuit.

November 10, 1950.

Attorney(s) appearing for the Case

Sumner M. Redstone, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Mr. Ellis N. Slack, Helen Goodner, and Francis W. Sams, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Ralph R. Randall, Des Moines, Iowa (J. R. Austin and Schaetzle, Swift, Austin & Stewart, all of Des Moines, Iowa, on the brief), for respondent.

Before GARDNER, Chief Judge, and JOHNSEN and RIDDICK, Circuit Judges.

JOHNSEN, Circuit Judge.

A state bank of Iowa accepted time deposits, for periods of six or twelve months, and issued certificates of deposit therefor, upon a form as follows:

"Certificate of Deposit

Ames Trust and Savings Bank

Ames, Iowa, ________________ 192_ No. ______ _______________________ has deposited in this Bank _______________ Dollars $______ payable to the order of ________________ in current funds on the return of this Certificate...

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