Case Name: SECOND NATIONAL BANK OF ASHLAND, KENTUCKY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1943-12-15
Citations: 139 F.2d 701
Docket Number: No. 9532
Parties: SECOND NATIONAL BANK OF ASHLAND, KENTUCKY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 139
Pages: 701–701

Head Matter:
SECOND NATIONAL BANK OF ASHLAND, KENTUCKY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9532.
Circuit Court of Appeals, Sixth Circuit
Dec. 15, 1943.
Richard D. Davis, of Ashland, Ky., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Bernard D. Daniels, A. F. Prescott, and Louise Foster, all of Washington, D. C., for respondent.
Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard on the record and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States be and the same is hereby affirmed, upon the grounds and for the reasons stated in the memorandum opinion of the Tax Court entered on June 23, 1942.