Court of Appeals for the Eighth Circuit February 7, 1979, 78-1080 and 78-1081 (Iowa-Des Moines National Bank v. Commissioner of Internal Revenue, United States National Bank of Omaha v. Commissioner of Internal Revenue)

GIBSON, Chief Judge.

These consolidated cases involve the income tax deductibility of certain payments made by Iowa-Des Moines National Bank in 1969 and United States National Bank of Omaha in 1969 and 1970. The Commissioner disallowed the deductions and determined deficiencies.