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UNITED STATES v. FIRST SECURITY BANK

No. 18786.

334 F.2d 120 (1964)

UNITED STATES of America, Appellant, v. FIRST SECURITY BANK, Appellee.

United States Court of Appeals Ninth Circuit.

June 5, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Ralph A. Muoio, Gilbert Andrews, Dept of Justice, Washington, D. C., Moody Brickett, U. S. Atty., Clifford L. Schleusner, Asst. U. S. Atty., Butte, Mont., for appellant.

Galusha & Meloy, Helena, Mont., Francis Gallagher, Glasgow, Mont., John R. Kline, Peter Meloy, Helena, Mont., for appellee.

Before POPE and KOELSCH, Circuit Judges, and KILKENNY, District Judge.

PER CURIAM.

In this case the Commissioner of Internal Revenue determined and assessed a deficiency of income tax against First Security Bank, a state bank located at Glasgow, Montana. The bank paid the amount of deficiency under protest, and after making claim for refund of that amount, brought this suit in the court below for its recovery. The trial court awarded judgment in favor of the bank and the United States has appealed...

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