Case Name: FIRST NATIONAL BANK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1955-05-11
Citations: 221 F.2d 959
Docket Number: No. 155, Docket 23199
Parties: FIRST NATIONAL BANK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 221
Pages: 959–959

Head Matter:
FIRST NATIONAL BANK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 155, Docket 23199.
United States Court of Appeals Second Circuit.
Argued April 22, 1955.
Decided May 11, 1955.
John A. Reed and Francis E. Rine-hart, New York City, for petitioner.
H. Brian Holland, Ellis N. Slack and Dudley J. Godfrey, Jr., Washington, D. C., for respondent.
Before FRANK, MEDINA and HINGKS, Circuit Judges.

Opinion:
PER CURIAM.
The order of the Tax Court is affirmed on the opinion of Judge Murdock, reported in 22 T.C. 299.