Legal Opinion

Bank of America Nat. Trust & Savings Ass'n v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided June 21, 1937No. 8356Published

1Opinion of the Court

90 F.2d 981 (1937)

BANK OF AMERICA NAT. TRUST & SAVINGS ASS'N

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 8356.

Circuit Court of Appeals, Ninth Circuit.

June 21, 1937.

Edward Hale Julien, of San Francisco, Cal., for petitioner.

Robert H. Jackson, Asst. U. S. Atty. Gen., and Sewall Key, Norman D. Keller, Louise Foster, and Edward W. Pavenstedt, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.

HANEY, Circuit Judge.

Petitioner filed in this court a petition to review a decision of the Board of Tax Appeals sustaining a determination of respondent that there was a…

2Cases cited23 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  3. Porter v. CommissionerSupreme Court of the United States · 1933
  4. United States v. MalcolmSupreme Court of the United States · 1931
  5. Martin v. McAllisterTexas Supreme Court · 1901

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