Bank of America National Trust & Savings Association v. Commissioner of Internal Revenue

Ninth Circuit

Bank of America National Trust & Savings Association v. Commissioner of Internal Revenue

193 F.2d 178

CourtCourt of Appeals for the Ninth Circuit

DecidedDecember 20, 1951

Docket12881_1

StatusPublished

Cited by5 cases

This text of 193 F.2d 178 (Bank of America National Trust & Savings Association v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Bank of America National Trust & Savings Association v. Commissioner of Internal Revenue, 193 F.2d 178 (9th Cir. 1951).

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Opinion

PER CURIAM.

The facts in this case were stipulated and the issue was whether certain sales of properties were recognizable as bona lides for tax purposes. The case is before us upon review from the Tax Court and the facts, contentions of the taxpayer, and of the Commissioner of Internal Revenue are accurately related in the Tax Court’s Findings of Fact and Opinion promulgated October 20, 1950; decision in favor of Commissioner of Internal Revenue was made and entered December 22, 1950. Title 15 T.C. 544. We are in accord with the reasoning and conclusions of the Tax Court as set out in its opinion and with the decision reached.

Affirmed.

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PER CURIAM.

The facts in this case were stipulated and the issue was whether certain sales of properties were recognizable as bona lides for tax purposes. The case is before us upon review from the Tax Court and the facts, contentions of the taxpayer, and of the Commissioner of Internal Revenue are accurately related in the Tax Court’s Findings of Fact and Opinion promulgated October 20, 1950; decision in favor of Commissioner of Internal Revenue was made and entered December 22, 1950. Title 15 T.C. 544. We are in accord with the reasoning and conclusions of the Tax Court as set out in its opinion and with the decision reached.

Affirmed.

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193 F.2d 178, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bank-of-america-national-trust-savings-association-v-commissioner-of-ca9-1951.

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