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CITIZENS BANK OF WESTON v. COMMISSIONER OF INT. REV.

No. 7567.

252 F.2d 425 (1958)

The CITIZENS BANK OF WESTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided February 14, 1958.

Attorney(s) appearing for the Case

Robert A. Littleton, Washington, D. C., for petitioner.

Marvin W. Weinstein, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before PARKER, Chief Judge, and SOBELOFF and HAYNSWORTH, Circuit Judges.

SOBELOFF, Circuit Judge.

A controversy has arisen between The Citizens Bank of Weston, West Virginia, and the Commissioner of Internal Revenue because of his disallowance of a deduction for a portion of the loss claimed to have resulted from flood damage.

In 1930 The Citizens Bank constructed a stone bank building consisting of one floor at street level, a mezzanine, and a basement. The basement contained a heating plant and facilities for the storage of records...

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