Commissioner v. Wells Fargo Bank & Union Trust Co.

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WELLS FARGO BANK UNION…

Court: Circuit Court of Appeals, Ninth Circuit

Date published: Dec 5, 1935

80 F.2d 390 (9th Cir. 1935)

Opinion

No. 7746.

December 5, 1935.

Upon Petition to Review an Order of the United States Board of Tax Appeals.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.

Sidney M. Ehrman, Donald W. Falconer, and Heller, Ehrman, White McAuliffe, all of San Francisco, Cal., for respondent.

Before WILBUR, MATHEWS, and HANEY, Circuit Judges.

MATHEWS, Circuit Judge.

The question presented in this case is identical with that presented in Commissioner v. Bank of California (C.C.A.) 80 F.2d 389, decided this day. What we said in that case is applicable here.

Decision affirmed.