Case ID: f2d_172/html/0224-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIRST STATE BANK OF MATADOR, Respondent.
    No. 12351.
    United States Court of Appeals Fifth Circuit.
    Feb. 14, 1949.
    Theron L. Caudle, Asst. Atty. Gen., Geo. A. Stinson, Melva M. Graney and Ellis N. Slack, Sp. Assts. to Atty. Gen., Charles Oliphant, Chief Counsel, and B. D. Daniels, Sp. Atty. Bureau of Internal Revenue, all ■of Washington, D. C., for petitioner.
    Dorothy Ann Kinney and Walter G. Russell, both of Amarillo, Tex., for respondent.
    Before HUTCPIESON, HOLIES, and LEE, Circuit Judges.
   PER CURIAM.

On the authority of Commissioner of Internal Revenue v. First State Bank of Stratford, 5 Cir., 168 F.2d 1004, the judgment is reversed.