United States v. Third Nat. Bank & Trust Co.

WATSON, Chief Judge.

This is an action of a civil nature arising under the Internal Revenue Laws. and instituted pursuant to the authority and sanction of the Commissioner of Internal Revenue under the direction of the Attorney General of the United States.

The parties stipulated the facts, and on the basis of such the Court makes the following findings of fact:

1. The defendant is a corporation, organized and existing under the National Bank Act, 12 U.S.C.A. § 21 et seq., with its principal office and place of business in Scranton, Pennsylvania.

2. The Commissioner of Internal Revenue duly…