Grand Rapids Nat'l Bank v. Commissioner
United States Board of Tax Appeals
Two banks were affiliated for the period January 1, 1922, to March 14, 1922, and on the latter date they merged under the National Bank Act and continued as one bank throughout the remainder of the year. Held that but one return was required.
1Opinion of the Court
GRAND RAPIDS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Grand Rapids Nat'l Bank v. Commissioner
Docket No. 21116.
United States Board of Tax Appeals
9 B.T.A. 1119; 1928 BTA LEXIS 4297;
January 9, 1928, Promulgated
Two banks were affiliated for the period January 1, 1922, to March 14, 1922, and on the latter date they merged under the National Bank Act and continued as one bank throughout the remainder of the year. Held that but one return was required.
Frank E. Seidman, C.P.A., for the petitioner.
Alva C. Baird, Esq., for the respondent.
SIEFKIN
This is a proceeding for…
2Cases cited1 opinion
- Grand Rapids Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1928