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FIRST SEC. BANK OF IDAHO, N. A. v. C. I. R.

No. 76-3641.

592 F.2d 1046 (1979)

FIRST SECURITY BANK OF IDAHO, N. A., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied March 15, 1979.

Attorney(s) appearing for the Case

Alonzo W. Watson, Jr. (argued), of Ray, Quinney & Nebeker, Salt Lake City, Utah, for appellee.

Gary R. Allen, Atty. (argued), of Dept. of Justice, Washington, D. C., for appellant.

Before DUNIWAY and KILKENNY, Circuit Judges, and BELLONI, District Judge.

KILKENNY, Circuit Judge:

This is an appeal from the judgment of the tax court determining the amount of an overpayment of taxes by appellee for the year 1962 and ordering that the overpayment be used to offset the amounts of tax deficiencies determined for the years 1960 and 1961.

FACTS

On December 8, 1966, appellant issued a notice to appellee of tax deficiencies for the years 1960, 1961 and 1963. This notice also indicated an overassessment for...

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