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GUARANTEE TITLE AND TRUST CO. v. C. I. R.

No. 14838.

313 F.2d 225 (1963)

The GUARANTEE TITLE AND TRUST CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 18, 1963.

Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio, for petitioner.

H. Gilmer Wells, New York City (Cadwalader, Wickersham & Taft, New York City, on the brief; Arnold J. Zurcher, Jr., Laurence Vogel, New York City, of counsel), for Bowery Savings Bank, amicus curiae.

Giora Ben-Horin, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CECIL, Chief Judge, O'SULLIVAN, Circuit Judge, and WILLIAM E. MILLER, District Judge.

WILLIAM E. MILLER, District Judge.

This case comes before us on the petition of the Taxpayer, The Guarantee Title & Trust Company, an Ohio corporation, to review the decision of the Tax Court that the Taxpayer was required to accrue as income for federal income tax purposes, as of the end of its taxable years 1955 and 1956, certain amounts reflected on its books in excess of the compensation actually paid to it in those years by The Bowery Savings Bank pursuant...

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