Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
CITY NATIONAL BANK OF COUNCIL BLUFFS, Iowa, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, 1929 — 35 F.2d 1016 · caselaw · US
Tax
CITY NATIONAL BANK OF COUNCIL BLUFFS, Iowa, Appellant, v. COMMISSIONER OF INTERNAL REVENUE
35 F.2d 1016·United States Court of Appeals for the Eighth Circuit·1929
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
CITY NATIONAL BANK OF COUNCIL BLUFFS, Iowa, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Eighth Circuit.
June 28, 1929.
No. 8639.
Daniel T. Sullivan, of. Council Bluffs, Iowa, for appellant.
Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for appellee.
[MAJORITY — PER CURIAM.]
PER CURIAM.
Petition to review order of Board of Tax Appeals dismissed, without costs to either party in this court, on motion of appellee and certificate of clerk of Board of Tax Appeals.