Canal-Commercial National Bank v. Commissioner (63 F.2d 621, 1933)

United States Court of Appeals for the Fifth Circuit 1933-02-21

Citations

Full opinion text

SIBLEY, Circuit Judge. This ease was submitted upon a stipulation that its decision abide that in the case of Canal-Commercial Trust & Savings Bank v. Commissioner of Internal Revenue (C. C. A.) 63 F.(2d) 619, filed herewith. It is therefore considered that the petition for review be denied, and the decision of the Board of Tax Appeals be affirmed.