FIRST NATIONAL BANK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 155, Docket 23199.United States Court of Appeals, Second Circuit.Argued April 22, 1955. Decided May 11, 1955. Appeal from an order of the Tax Court of the United States, per Judge Murdock. John A. Reed and Francis E. Rinehart, New York City, for petitioner. H. […]