Case Name: BANK OF COMMERCE & TRUST COMPANY, Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-12-02
Citations: 124 F.2d 187
Docket Number: No. 8719
Parties: BANK OF COMMERCE & TRUST COMPANY, Appellant, v. UNITED STATES of America, Appellee.
Judges: Before ALLEN, HAMILTON, and Mc-ALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 124
Pages: 187–187

Head Matter:
BANK OF COMMERCE & TRUST COMPANY, Appellant, v. UNITED STATES of America, Appellee.
No. 8719.
Circuit Court of Appeals, Sixth Circuit.
Dec. 2, 1941.
Appeal from the District of the United States for the Western District of Tennessee; John D. Martin, Judge.
Canale, Glankler, Loch & Little, of Memphis, Tenn., for appellant.
William McClanahan, U. S. Atty., and C. P. J. Mooney, Asst. U. S. Atty., both of Memphis, Tenn., for appellee.
Before ALLEN, HAMILTON, and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard upon the record and briefs and argument of counsel; and it appearing that the action herein is not barred by the statute of limitations; and it appearing that no fraud, malfeasance, or misrepresentation of a material fact is shown with reference to the closing agreement executed by the parties hereto m March, 1933, and such closing agreement being therefore final and conclusive, Section 606, Revenue Act of 1928, 26 U.S.C.A. Int.Rev.Acts, page 458: It is ordered that the judgment of the District Court, 32 F.Supp. 942, be, and it is in all things, affirmed.