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EXCHANGE AND SAVINGS BANK OF BERLIN v. UNITED STATES

No. 10398.

368 F.2d 334 (1966)

The EXCHANGE AND SAVINGS BANK OF BERLIN, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided September 6, 1966.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Dept. of Justice (C. Moxley Featherston, Acting Asst. Atty. Gen., and Lee A. Jackson, Atty., Dept. of Justice, and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellant.

Lawrence A. Kaufman (John W. Cable, III, and John S. McDaniel, Jr., Baltimore, Md., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, J. SPENCER BELL, Circuit Judge, and HEMPHILL, District Judge.

J. SPENCER BELL, Circuit Judge:

The United States appeals from a summary judgment for the plaintiff, The Exchange and Savings Bank of Berlin, Maryland, in an action brought by the bank to recover income taxes and interest for the years 1957, 1958 and 1959. The district court held that the bank qualified for exemption from taxation during the years in question under the provisions of section 7507(b) of the Internal Revenue Code of 1964.1

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