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STATE BANK OF ALBANY v. UNITED STATES

No. 202, Docket 31760.

389 F.2d 85 (1968)

STATE BANK OF ALBANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 30, 1968.

Attorney(s) appearing for the Case

Charles E. Nichols, Albany, N. Y. (Whalen, McNamee, Creble & Nichols, Albany, N. Y., on the brief), for appellant.

Kenneth L. Gross, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, and Justin J. Mahoney, U. S. Atty. for the Northern District of New York, on the brief), for appellee.

Before LUMBARD, Chief Judge, and SMITH and HAYS, Circuit Judges.

PER CURIAM:

This is an appeal from a judgment dismissing an action to recover income taxes paid for the year 1962. The taxpayer, State Bank of Albany, contended in the court below that interest on student loans paid to it by the New York Higher Education Assistance Corporation was exempt from income taxation as "interest on * * * the obligations of a State * * * or any political subdivision" under Section 103(a) (1) of the Internal Revenue Code of 1954, 26 U.S.C....

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