1. Home
  2. Browse Decisions
  3. F.2d
  4. 272 F.2d
  5. 272 F.2d 341 (1959)
 

UNITED STATES v. BANK OF LEIPSIC COMPANY

No. 13802.

272 F.2d 341 (1959)

UNITED STATES of America, Appellant, v. BANK OF LEIPSIC COMPANY, Appellee.

United States Court of Appeals Sixth Circuit.

December 2, 1959.

Attorney(s) appearing for the Case

Karl Schmeidler, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Louise Foster, Washington, D. C., Russell E. Ake, U. S. Atty., Cleveland, Ohio, Richard M. Colasurd, Asst. U. S. Atty., Toledo, Ohio, on brief, for appellant.

Roger H. Smith, Toledo, Ohio, LeRoy E. Eastman, Warren E. Buckey, of Eastman, Stichter & Smith, Toledo, Ohio, on brief, for appellee.

Before MARTIN, CECIL and WEICK, Circuit Judges.

PER CURIAM.

This is an appeal from the judgment of the District Court awarding a refund to the appellee, The Bank of Leipsic Company, of income and excess profits taxes paid for the calendar years 1952, 1953 and 1954 in the total amount of $64,276.51.

The sole issue in the case is whether the bank was exempt from such taxes under the provisions of Section 3798(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. ...

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