# First Nat'l Bank v. Commissioner > United States Board of Tax Appeals · April 13, 1927 · 6 B.T.A. 816 URL: https://www.frixlaw.com/law-library/cases/4499882 ## Case - **Full name:** FIRST NATIONAL BANK OF ROCK RAPIDS, IOWA, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 13, 1927 - **Citations:** 6 B.T.A. 816; 1927 BTA LEXIS 3402 - **Precedential status:** Published - **Opinion:** Opinion of the court by Green - **Judges:** Green - **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/4499882 ## Opinion text OPINION. Green : We have considered the evidence and are of the opinion that the amounts of $655.25 and $714 were payments of compensation for services rendered and are deductible in the year when paid. Judgment will be entered for the petitioner on the issues raised after 15 days’ notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499882. Public record. Not legal advice.