39 T.C. 856 (1963), 91299, Central Bank Co. v. C. I. R.

Citation: 39 T.C. 856

Opinion Judge: WITHEY, Judge:

Party Name: THE CENTRAL BANK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Everett H. Davidson, Esq., and Don C. Miller, Esq., for the petitioner. Eugene S. Linett, Esq., for the respondent.

Judge Panel: OPPER, J., concurring: TIETJENS and DRENNEN, JJ., agree with this concurring opinion.

Case Date: March 14, 1963

Court: U.S. Tax Court