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C. I. R. v. MERCANTILE NATIONAL BANK AT DALLAS

No. 17622.

276 F.2d 58 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MERCANTILE NATIONAL BANK AT DALLAS, Respondent.

United States Court of Appeals Fifth Circuit.

March 15, 1960.

Attorney(s) appearing for the Case

Myron C. Baum, Lee A. Jackson, Harry Baum, Dept. of Justice, Washington, D. C., Claude R. Marshall, Sp. Atty., I. R. S., Arch M. Cantrall, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for petitioner.

Jack G. Johnson, Hubert D. Johnson, Dallas, Tex., for respondent.

Before CAMERON, JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

The respondent is a National Banking Association at Dallas, Texas. Before us for review is a determination of the Tax Court as to the excess profits taxes payable by the Bank for the years 1951, 1952 and 1953. Mercantile National Bank at Dallas v. Commissioner, 30 T.C. 84. The facts are not in dispute nor are the factual inferences to be drawn from them. Since 1944 the...

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