Legal Opinion
Centralia Federal Savings and Loan Association v. Commissioner of Internal Revenue, Evergreen First Federal Savings and Loan Association v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 22, 1978No. 77-1339Published
1Opinion of the Court
586 F.2d 723
78-2 USTC P 9833
CENTRALIA FEDERAL SAVINGS AND LOAN ASSOCIATION, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
EVERGREEN FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
Nos. 77-1339, 77-1340.
United States Court of Appeals,
Ninth Circuit.
Nov. 22, 1978.
David English Carmack (argued), Washington, D. C., for C. I. R.
William H. Kinsey (argued), Portland, Or., for appellee.
Consolidated Appeals from Decisions of the United States Tax Court.
Before WRIGHT and ANDERSON, Circuit Judges, and McNICHOLS,* District Judge.
2Per curiam
1
These appeals,…
3Cases cited2 opinions
- Centralia Federal Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1976
- Centralia Federal Savings & Loan Ass'n v. CommissionerCourt of Appeals for the Ninth Circuit · 1978