United California Bank (Successor to First W. Bank & Trust Co., by Merger), a Corp. v. Comm'r of Internal Revenue, 340 F.2d 320 (1st Cir. 1965). · Go Syfert
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United California Bank (Successor to First W. Bank & Trust Co., by Merger), a Corp. v. Comm'r of Internal Revenue, 340 F.2d 320 (1st Cir. 1965). Cases Citing This Book View Copy Cite
42 citation events (2 in the last 25 years) across 6 distinct courts.
Strongest positive: Kaonis v. Commissioner (tax, 1978-05-17)
Treatment trajectory · 1965 → 2026 · click a year to view as-of
1965 1995 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
cited Cited "see" Kaonis v. Commissioner
Tax Ct. · 1978 · signal: see · confidence high
See United California Bank v. Commissioner, 41 T.C. 437 , 451 (1964) , affd. per curiam 340 F.2d 320 (9th Cir. 1965) .
Retrieving the full opinion text from the archive…
UNITED CALIFORNIA BANK (Successor to First Western Bank and Trust Company, by Merger), a Corporation Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
19451_1.
Court of Appeals for the First Circuit.
Jan 19, 1965.
340 F.2d 320
Koster, Kohlmeier & Graham, and ■George H. Koster, San Francisco, Cal., for petitioner., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Donald W. Williamson, Jr., and Robert ■Golten, Attorneys, Dept, of Justice, Tax Division, Washington, D. C., for respondent.
Hamley, Duniway, Ely.
Published
PER CURIAM.

In its federal income tax return for 1958, First Western Bank and Trust •Company claimed a loss deductible under .sections 165 and 167 of the Internal Revenue Code of 1954 by reason of the asserted abandonment of a building located on its property at 526 California Street, San Francisco. The Commissioner of Internal Revenue disallowed the •deduction and accordingly determined a •deficiency in income tax for 1958 in the amount of $137,333.85.

United California Bank, successor to First Western Bank and Trust Company, thereupon petitioned the Tax Court of the United States to redetermine the deficiency. The Tax Court did so and thereafter entered its findings of fact and opinion sustaining the Commissioner’s determination. 41 T.C. 437. United California then petitioned this court to review the decision of the Tax Court.

We have done so, and we affirm the decision of the Tax Court for the reasons stated in the reported decision of that court.