U.S. Court of Appeals for the Fifth Circuit, 1933

Canal-Commercial National Bank v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided February 21, 1933 · Sibley

63 F.2d 621; 12 A.F.T.R. (P-H) 252; 1933 U.S. App. LEXIS 3505; 12 A.F.T.R. (RIA) 252 (Federal Reporter, Second Series)

Opinion of the Court

SIBLEY, Circuit Judge.

This ease was submitted upon a stipulation that its decision abide that in the case of Canal-Commercial Trust & Savings Bank v. Commissioner of Internal Revenue (C. C. A.) 63 F.(2d) 619, filed herewith.

It is therefore considered that the petition for review be denied, and the decision of the Board of Tax Appeals be affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.