67 T.C. 793 (1977), 580-74, Miami National Bank v. C.I.R.

Citation: 67 T.C. 793

Opinion Judge: SIMPSON, Judge:

Party Name: MIAMI NATIONAL BANK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: David Emanuel, for the petitioner. Kevin A. Suffern and Alan Summers, for the respondent.

Case Date: February 14, 1977

Court: U.S. Tax Court