39 T.C. 973 (1963), 93381, Union Commerce Bank v. C. I. R.

Citation: 39 T.C. 973

Opinion Judge: ARUNDELL, Judge:

Party Name: THE UNION COMMERCE BANK, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Warren E. Hacker, Esq., for the petitioner. Clarence C. Roby, Esq., for the respondent.

Case Date: March 22, 1963

Court: U.S. Tax Court