U.S. Court of Appeals for the Ninth Circuit, 1935

Commissioner v. Wells Fargo Bank & Union Trust Co.

U.S. Court of Appeals for the Ninth Circuit · Decided December 5, 1935 · Mathews

80 F.2d 390; 16 A.F.T.R. (P-H) 1424; 1935 U.S. App. LEXIS 3293; 16 A.F.T.R. (RIA) 1424 (Federal Reporter, Second Series)

Counsel

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 & Mc-Auliffe, all of San Francisco, Cal., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Citizens National Bank of Waco v. United States (Court of Claims 1977)
American National Bank of Austin v. United States (5th Cir. 1970)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

MATHEWS, Circuit Judge.

The question presented in this ease 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.

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