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UNITED CALIFORNIA BANK v. COMMISSIONER OF INTERNAL REVENUE

No. 19451.

340 F.2d 320 (1965)

UNITED CALIFORNIA BANK (Successor to First Western Bank and Trust Company, by merger), a corporation Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

January 19, 1965.

Attorney(s) appearing for the Case

Koster, Kohlmeier & Graham, and George H. Koster, San Francisco, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Donald W. Williamson, Jr., and Robert Golten, Attorneys, Dept. of Justice, Tax Division, Washington, D. C., for respondent.

Before HAMLEY, DUNIWAY and ELY, Circuit Judges.

PER CURIAM.

In its federal income tax return for 1958, First Western Bank and Trust Company claimed a loss deductible under sections 165 and 167 of the Internal Revenue Code of 1954 by reason of the asserted abandonment of a building located on its property at 526 California Street, San Francisco. The Commissioner of Internal Revenue disallowed the deduction and accordingly determined a deficiency in income tax for 1958 in the amount of $137,333.85.

United...

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