Legal Opinion
Bank of Stockton v. Commissioner
United States Tax Court
Decided January 31, 1977No. Docket No. 8793-74Unpublished
1Opinion of the Court
BANK OF STOCKTON, A CALIFORNIA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Bank of Stockton v. Commissioner
Docket No. 8793-74.
United States Tax Court
T.C. Memo 1977-24; 1977 Tax Ct. Memo LEXIS 419; 36 T.C.M. (CCH) 114; T.C.M. (RIA) 770024;
January 31, 1977; as amended February 1, 1977, Filed
Richard L. Greene, for the petitioner.
William E. Saul, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax:
Taxable Year Ending
Deficiency
June 30, 1971
573.59
June 30, 1972
396.99
B…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Henry v. CommissionerUnited States Tax Court · 1961
- Moorman v. CommissionerUnited States Tax Court · 1956
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