National Bank of the Republic v. Porter

VARIAN, Commissioner.

Appellant, doing business at Salt Lake City, Utah, filed three claims with respondent against the Citizens State Bank, of Buhl, each of which was classified under Sess. Laws 1921, chap. 42, sec. 13, subd. 4, as a “contractual” liability to be paid after debts due to depositors. Appeal as to each claim was taken to the district court, and the Commissioner’s classification there affirmed, from which judgment claimant appeals to this court. All three appeals were heard together upon a stipulation of facts from which it appears:

That the Citizens State Bank, of Buhl, was…