41 T.C. 437 (1964), 93862, United California Bank v. C. I. R.

Citation: 41 T.C. 437

Opinion Judge: TURNER, Judge:

Party Name: UNITED CALIFORNIA BANK (SUCCESSOR TO FIRST WESTERN BANK AND TRUST COMPANY, BY MERGER), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: George H. Koster, for the petitioner. James Booher, for the respondent.

Case Date: January 03, 1964

Court: U.S. Tax Court