Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WELLS FARGO BANK & UNION TRUST COMPANY, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1935-12-05
Citations: 80 F.2d 390
Docket Number: No. 7746
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WELLS FARGO BANK & UNION TRUST COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 390–390

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WELLS FARGO BANK & UNION TRUST COMPANY, Respondent.
No. 7746.
Circuit Court of Appeals, Ninth Circuit.
Dec. 5, 1935.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.
Sidney M. Ehrman, Donald W. Falconer, and Heller, Ehrman, White & Mc-Auliffe, all of San Francisco, Cal., for respondent.
Before WILBUR, MATHEWS, and HANEY, Circuit Judges.

Opinion:
MATHEWS, Circuit Judge.
The question presented in this ease is identical with that presented in Commissioner v. Bank of California (C.C.A.) 80 F.(2d) 389, decided this day. What we said in that case is applicable here.
Decision affirmed.