First Nat'l Bank of Fort Worth v. Comm'r

The First National Bank of Fort Worth v. Commissioner.

First Nat'l Bank of Fort Worth v. Comm'r

Docket No. 104414.

United States Tax Court

1943 Tax Ct. Memo LEXIS 471; 1 T.C.M. (CCH) 561; T.C.M. (RIA) 43073;

February 4, 1943

Y. D. Harrison, Jr., C.P.A., Fort Worth, Tex., and Warren Scarborough, Esq., for the petitioner. D. D. Smith, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined deficiencies for the year 1938 in petitioner's income and excess profits tax, respectively, in the amounts of $23,465.16 and $1,810.30. An agreement has been…