First State Bank of Weimar v. Commissioner
10 B.T.A. 396
United States Board of Tax Appeals·Decided January 30, 1928·No. Docket Nos. 12657, 16011·Published·Cited by 4 cases
Opinion
[397]*397OPINION.
The petitioner’s contention in respect of the issue presented in these proceedings has been considered and sustained by the Board in First State Bank of Brackettville, 9 B. T. A. 975. The amounts paid into the Fund during the year in question as a result of either or both annual and/or special assessments are properly deductible from gross income for the year in which paid.
Judgment will be entered on 15 days' notice, under Bule 50.
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First State Bank of Weimar v. Commissioner, 10 B.T.A. 396 (bta 1928).
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Central Nat'l Bank v. Commissioner
29 B.T.A. 530 (Board of Tax Appeals, 1933)
First State Bank v. Commissioner
10 B.T.A. 396 (Board of Tax Appeals, 1928)