Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIRST STATE BANK OF MATADOR, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1949-02-14
Citations: 172 F.2d 224
Docket Number: No. 12351
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIRST STATE BANK OF MATADOR, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 172
Pages: 224–224

Head Matter:
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.

Opinion:
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.