Legal Opinion
CITIZENS'NAT. BANK v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 8, 1935No. 3692PublishedCited by 7 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals, and involves a deficiency in the petitioner’s income tax in the sum of $681.19 for the year 1930. The decision of the Board of Tax Appeals was entered in January, 1934.
There is no disagreement as to the facts-involved, as the issue was submitted to the Board on an agreed stipulation of facts. The petitioner is a national bank engaged in business at Orange, Va. Throughout the calendar year 1930 the bank carried in an account entitled “Bonds to Secure Trust Deposits” a certain number of…
2Cases cited3 opinions
- Bonded Mortgage Co. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1934
- Commonwealth Commercial State Bank v. LucasCourt of Appeals for the D.C. Circuit · 1930
- Broadway Savings Trust Co. v. United StatesUnited States Court of Claims · 1928
3Cited by7 opinions
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Pacific Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- United States v. Zions Savings and Loan Association, a CorporationCourt of Appeals for the Tenth Circuit · 1963
- United States v. BeckmanCourt of Appeals for the Third Circuit · 1939
- Mitchell-Huron Production Credit Ass'n v. WelshDistrict Court, D. South Dakota · 1958
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