“The main purpose of a deposit is safekeeping.”
How later courts described this case
- “The main purpose of a deposit is safekeeping.”
Written by the judges who cited it.
The opinion
Opper, •/., dissenting: I respectfully express my disagreement with the result presently being reached, not only for the reasons stated in Ames Trust & Savings Bank, 12 T. C. 770 , but also on the authority of Economy Savings & Loan Co., 5 T. C. 543 , which is patently indistinguishable from the present proceeding but has not been overruled.