Norfolk Nat. Bank of C. and T. v. Commissioner of Int. Rev.

66 F.2d 48 (1933)

NORFOLK NAT. BANK OF COMMERCE AND TRUSTS

v.

COMMISSIONER OF INTERNAL REVENUE (two cases).

Nos. 3456, 3457.

Circuit Court of Appeals, Fourth Circuit.

June 15, 1933.

Hugh W. Davis and William L. Parker, both of Norfolk, Va., for petitioner.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

These cases involve income taxes for the years 1924 and 1925 assessed against the…