Grange Nat'l Bank v. Commissioner

THE GRANGE NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Grange Nat'l Bank v. Commissioner

Docket No. 49981.

United States Board of Tax Appeals

22 B.T.A. 1209; 1931 BTA LEXIS 1994;

April 15, 1931, Promulgated

Joseph Getz, Esq., for the petitioner.

M. J. O'Connor, Esq., for the respondent.

MURDOCK

OPINION.

MURDOCK: On July 7, 1930, the Commissioner sent a deficiency notice to "The Grange National Bank, Patton, Pennsylvania," stating that a deficiency in income taxes in the amount of $1,347.55 had been assessed against it for the period from January 1 to August 31, 1928. On…