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CAMPBELL COUNTY STATE BANK, INC. OF HERREID, S. D. v. C. I. R.

No. 17101.

311 F.2d 374 (1963)

CAMPBELL COUNTY STATE BANK, INCORPORATED, OF HERREID, SOUTH DAKOTA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

January 3, 1963.

Attorney(s) appearing for the Case

Orville W. Robbins, Selby, S. D., for petitioner.

Harry Marselli, Attorney, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., and Lee A. Jackson, Meyer Rothwacks and Thomas R. Manning, Attorneys, Department of Justice, Washington, D. C., on the brief, for respondent.

Before SANBORN, VAN OOSTERHOUT, and MATTHES, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

The taxpayer, Campbell County State Bank, has filed a timely petition for review of the decision of the Tax Court assessing corporate income tax deficiencies for the years 1954-1957, inclusive. The Tax Court opinion is reported at 37 T.C. 430.

Taxpayer is a banking corporation organized and chartered in March, 1944, under the laws of South Dakota. Twenty-five individuals each purchased 20 shares...

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