Case Name: BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION (a National Banking Association), Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1948-06-08
Citations: 168 F.2d 399
Docket Number: No. 11718
Parties: BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION (a National Banking Association), Appellant, v. UNITED STATES of America, Appellee.
Judges: Before GARRECHT, MATHEWS, and ORR, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 168
Pages: 399–399

Head Matter:
BANK OF AMERICA NATIONAL TRUST & SAVINGS ASSOCIATION (a National Banking Association), Appellant, v. UNITED STATES of America, Appellee.
No. 11718.
Circuit Court of Appeals, Ninth Circuit.
June 8, 1948.
George H. Koster, of San Francisco, Cal., for appellant.
Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, George A. Stinson, Fred E. Youngman, and Arthur L. Jacobs, Sp. Assts. to Atty. Gen., and Frank J. Hennessy U. S. Atty., and William E. Licking, Asst. U. S. Atty., both of San Francisco, Cal., for appellee.
Before GARRECHT, MATHEWS, and ORR, Circuit Judges.

Opinion:
PER CURIAM.
The judgment of the District Court is affirmed for the reasons stated in its opinion, 69 F.Supp. 932, and on authority of Helvering v. Virginia Hotel Corporation of Lynchburg, 4 Cir., 132 F.2d 909, affirmed 319 U.S. 523, 63 S.Ct. 1260, 87 L.Ed. 1561, 152 A.L.R. 871.