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AMERICAN BANK & TRUST CO., BATON ROUGE, LA. v. UNITED STATES

Civ. A. No. 2352.

212 F.Supp. 148 (1963)

AMERICAN BANK & TRUST COMPANY, BATON ROUGE, LOUISIANA v. UNITED STATES of America and District Director of Internal Revenue.

United States District Court E. D. Louisiana, Baton Rouge Division.

January 3, 1963.

Attorney(s) appearing for the Case

Alvin B. Rubin, Sanders, Miller, Downing, Rubin & Kean, Baton Rouge, La., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., Edward S. Smith, Myron C. Baum, George A. Hrdlicka, Attys., Dept. of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Eastern District of Louisiana, Peter E. Duffy, Asst. U. S. Atty., Eastern District of Louisiana, for defendant.

WEST, District Judge.

REASONS FOR JUDGMENT

This case involves a claim by plaintiff, American Bank & Trust Company of Baton Rouge, Louisiana, against the United States of America, District Director of Internal Revenue, for refund of income taxes paid by it for the years 1952 and 1953. The case was submitted to the Court on an agreed stipulation of fact. These facts are as follows: For the taxable year 1952, the American Bank & Trust Company, hereinafter...

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