Opinion · Court of Appeals for the Second Circuit

Commissioner of Internal Revenue v. Federation Bank & Trust Company

Comm’r of Internal Revenue v. Fed’n Bank & Tr. Co., 256 F.2d 764 (2d Cir. 1958)

Type
Opinion
Court
Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1958-07-02
Topic
bankruptcy

256 F.2d 764 58-2 USTC P 9711 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FEDERATION BANK & TRUST COMPANY, Respondent. No. 385, Docket 25053. United States Court of Appeals Second Circuit. Argued June 10, 1958.

Citator

UpLaw has not yet analyzed Commissioner of Internal Revenue v. Federation Bank & Trust Company. The absence of a flag is not a finding that it is good law.

256 F.2d 764

58-2 USTC P 9711

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
FEDERATION BANK & TRUST COMPANY, Respondent.

No. 385, Docket 25053.

United States Court of Appeals Second Circuit.

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.

1

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