Hillsboro National Bank v. Commissioner

460 U.S. 370 (1983)

HILLSBORO NATIONAL BANK

v.

COMMISSIONER OF INTERNAL REVENUE

No. 81-485.

Supreme Court of United States.

Argued November 1, 1982

Decided March 7, 1983[*]

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT

Harvey B. Stephens argued the cause for petitioner in No. 81-485. With him on the briefs were Mark H. Ferguson and Robert A. Stuart.

James Silhasek argued the cause and filed a brief for respondent in No. 81-930.

Solicitor General Lee argued the cause for the United States in No. 81-930 and respondent in No. 81-485. With him on the briefs were Assistant Attorney…