Northwest Bancorporation v. Commissioner

Eighth Circuit

Northwest Bancorporation v. Commissioner

93 F.2d 1011, 20 A.F.T.R. (P-H) 639, 1937 U.S. App. LEXIS 2978, 20 A.F.T.R. (RIA) 639

CourtCourt of Appeals for the Eighth Circuit

DecidedOctober 11, 1937

DocketNos. 10684, 10685

StatusPublished

This text of 93 F.2d 1011 (Northwest Bancorporation v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth 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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Northwest Bancorporation v. Commissioner, 93 F.2d 1011, 20 A.F.T.R. (P-H) 639, 1937 U.S. App. LEXIS 2978, 20 A.F.T.R. (RIA) 639 (8th Cir. 1937).

Pincite

Opinion

PER CURIAM.

Causes remanded per stipulation to Board of Tax Appeals, with directions' to enter order allowing the .deduction of the net loss of the Iowa National Bank of Des Moines, for the period January 1, 1929, to September 20, 1929, inclusive, in the sum of $216,645.90, to be applied against the consolidated net income, if any, of the petitioner for the taxable year ended December 31, 1929, computed without reference to said net loss of the Iowa National Bank of Des Moines, and providing for a recomputation of the tax accordingly.

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PER CURIAM.

Causes remanded per stipulation to Board of Tax Appeals, with directions' to enter order allowing the .deduction of the net loss of the Iowa National Bank of Des Moines, for the period January 1, 1929, to September 20, 1929, inclusive, in the sum of $216,645.90, to be applied against the consolidated net income, if any, of the petitioner for the taxable year ended December 31, 1929, computed without reference to said net loss of the Iowa National Bank of Des Moines, and providing for a recomputation of the tax accordingly.

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Bluebook (online)

93 F.2d 1011, 20 A.F.T.R. (P-H) 639, 1937 U.S. App. LEXIS 2978, 20 A.F.T.R. (RIA) 639, Counsel Stack Legal Research, https://law.counselstack.com/opinion/northwest-bancorporation-v-commissioner-ca8-1937.