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SALYERSVILLE NAT. BANK v. U.S.

No. 77-1707.

613 F.2d 650 (1980)

SALYERSVILLE NATIONAL BANK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 30, 1980.

Attorney(s) appearing for the Case

James A. Shuffett, Shuffett, Kenton, Curry & Karem, Lexington, Ky., for plaintiff-appellant.

Patrick H. Molloy, U. S. Atty., Lexington, Ky., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Gary R. Allen, Gilbert S. Rothenberg, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before WEICK and KENNEDY, Circuit Judges, and CECIL, Senior Circuit Judge.

CORNELIA G. KENNEDY, Circuit Judge.

Plaintiff Salyersville National Bank appeals from a summary judgment dismissing its claim for a refund of federal income taxes paid for the calendar years 1969, 1970, and 1971. The Internal Revenue Service assessed taxpayer bank on the amount of commissions for credit life insurance purchased by the bank's borrowers from the bank president, a licensed life insurance agent. Taxpayer bank did not require credit life insurance on every...

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