# First State Bank v. Commissioner > United States Board of Tax Appeals · January 30, 1928 · 10 B.T.A. 396 URL: https://www.frixlaw.com/law-library/cases/4487749 ## Case - **Full name:** FIRST STATE BANK OF WEIMAR, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 30, 1928 - **Citations:** 10 B.T.A. 396; 1928 BTA LEXIS 4121 - **Precedential status:** Published - **Opinion:** Opinion of the court by Love - **Judges:** Love - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487749 ## Opinion text *397 OPINION. Love : The petitioner’s contention in respect of the issue presented in these proceedings has been considered and sustained by the Board in First State Bank of Brackettville, 9 B. T. A. 975. The amounts paid into the Fund during the year in question as a result of either or both annual and/or special assessments are properly deductible from gross income for the year in which paid. Judgment will be entered on 15 days' notice, under Bule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487749. Public record. Not legal advice.