Commissioner of Internal Revenue, Petitioner, v. Farmers & Merchants Savings Bank, 187 F.2d 732 (8th Cir. 1951)

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US Court of Appeals for the Eighth Circuit - 187 F.2d 732 (8th Cir. 1951) February 1, 1951

On Petition to Review Decision of The Tax Court of the United States.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Special Attorney, Bureau of Internal Revenue, Washington, D. C., for appellant.

Don K. Walter, Burlington, Iowa, for respondent.


Decision of Tax Court reversed and cause remanded to said Tax Court for such proceedings as are necessary in conformity with decision in Commissioner of Internal Revenue v. Ames Trust & Savings Bank, 8 Cir., 185 F.2d 47, on stipulation of parties.