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GUARANTY TRUST CO. v. UNITED STATES

No. 68.

44 F.Supp. 417 (1942)

GUARANTY TRUST CO. v. UNITED STATES.

District Court, E. D. Washington, S. D.

April 3, 1942.

Attorney(s) appearing for the Case

Cheney & Hutcheson, of Yakima, Wash., for plaintiff.

Lyle Keith, U. S. Atty., Harvey Erickson, Asst. U. S. Atty., both of Spokane, Wash., and Thomas R. Winter, Sp. Asst. to the Chief Counsel, Bureau of Internal Revenue, of Seattle, Wash., for defendant.

SCHWELLENBACH, District Judge.

The plaintiff, as liquidating trustee of Yakima Holding Corporation (hereafter called the Holding Company), sues to recover $26,933.86 which was the amount of a deficiency assessment with penalties collected from the Holding Company on its 1935 income. Plaintiff's theory is that the income upon which the assessment was levied was that of the Yakima First National Bank (hereafter called the Bank) which made the return on such income but...

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