405 U.S. 394

405 U.S. 394 92 S.Ct. 1085. 31 L.Ed.2d 318 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.FIRST SECURITY BANK OF UTAH, N.A., et al. No. 70?305. Argued Jan. 10, 1072. Decided March 21, 1972. Syllabus Respondent banks were subsidiaries of a holding company that also controlled a management company, an insurance agency, and, from 1954, an insurance company […]

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405 U.S. 394

405 U.S. 394 92 S.Ct. 1085. 31 L.Ed.2d 318 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.FIRST SECURITY BANK OF UTAH, N.A., et al. No. 70?305. Argued Jan. 10, 1072. Decided March 21, 1972. Syllabus Respondent banks were subsidiaries of a holding company that also controlled a management company, an insurance agency, and, from 1954, an insurance company […]

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