United California Bank v. Commissioner
United States Tax Court
Petitioner's predecessor, a bank, had its main banking and administration offices in a bank building owned by it. Due to expansion of the bank's activities, additional office space was obtained in an adjoining office building and an adjoining hotel, both also owned by the bank. In 1957, new banking and administrative offices were opened in the office building and all employees were moved out of the hotel and the old bank building.
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Petitioner's predecessor, a bank, had its main banking and administration offices in a bank building owned by it. Due to expansion of the bank's activities, additional office space was obtained in an adjoining office building and an adjoining hotel, both also owned by the bank. In 1957, new banking and administrative offices were opened in the office building and all employees were moved out of the hotel and the old bank building. Certain records, furniture and equipment remained in the two buildings until early in 1958. The bank building was likewise used for storing records for the…
1Opinion of the Court
United California Bank (Successor to First Western Bank and Trust Company, by Merger), Petitioner, v. Commissioner of Internal Revenue, Respondent
United California Bank v. Commissioner
Docket No. 93862
United States Tax Court
41 T.C. 437; 1964 U.S. Tax Ct. LEXIS 168;
January 3, 1964, Filed
Decision will be entered for the respondent.
Petitioner's predecessor, a bank, had its main banking and administration offices in a bank building owned by it. Due to expansion of the bank's activities, additional office space was obtained in an adjoining office building and an adjoining hotel, both also owned by…
2Cases cited7 opinions
- Citizens Bank of Weston v. CommissionerUnited States Tax Court · 1957
- Ersel H. Beus and Anna Beus, W. J. Beus, and Leone Beus v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Beus v. CommissionerUnited States Tax Court · 1957
- Ewald Iron Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- S. S. White Dental Mfg. Co. v. United StatesUnited States Court of Claims · 1944
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