Commissioner of Internal Revenue, Petitioner, v. Federation Bank & Trust Company, Respondent, 256 F.2d 764 (2d Cir. 1958)

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US Court of Appeals for the Second Circuit - 256 F.2d 764 (2d Cir. 1958) Argued June 10, 1958
Decided July 2, 1958

Marvin W. Weinstein, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Floyd F. Toomey, Washington, D. C. (John P. Lipscomb, Jr., Washington, D. C., and Alfred Rathheim and Sidney Abrams, New York City, on the brief), for respondent.

Before CLARK, Chief Judge, MOORE, Circuit Judge, and RYAN, District Judge.

PER CURIAM.


Affirmed on the opinion of Judge Mulroney and the decision of the Court, 27 T.C. 960.

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