Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FARMERS & MERCHANTS SAVINGS BANK
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1951-02-01
Citations: 187 F.2d 732
Docket Number: No. 14275
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FARMERS & MERCHANTS SAVINGS BANK.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 187
Pages: 732–732

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FARMERS & MERCHANTS SAVINGS BANK.
No. 14275.
United States Court of Appeals Eighth Circuit.
Feb. 1, 1951.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Special Asst, to Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Special Attorney, Bureau of Internal Revenue, Washington, D. C., for appellant.
Don K. Walter, Burlington, Iowa, for respondent.

Opinion:
PER CURIAM.
Decision of Tax Court reversed and cause remanded to said Tax Court for such proceedings as are necessary in conformity with decision in Commissioner of Internal Revenue v. Ames Trust & Savings Bank, 8 Cir., 185 F.2d 47, on stipulation of parties.