First State Bank v. Commissioner

Board of Tax Appeals

First State Bank v. Commissioner

10 B.T.A. 396, 1928 BTA LEXIS 4121

CourtUnited States Board of Tax Appeals

DecidedJanuary 30, 1928

DocketDocket Nos. 12657, 16011.

StatusPublished

Cited by1 cases

This text of 10 B.T.A. 396 (First State Bank v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

First State Bank v. Commissioner, 10 B.T.A. 396, 1928 BTA LEXIS 4121 (bta 1928).

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Opinion

[397]*397OPINION.

Love :

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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[397]*397OPINION.

Love :

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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Bluebook (online)

10 B.T.A. 396, 1928 BTA LEXIS 4121, Counsel Stack Legal Research, https://law.counselstack.com/opinion/first-state-bank-v-commissioner-bta-1928.

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