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RYAN SCHOOL RETIREMENT TRUST v. COMMISSIONER

Docket No. 49445.

24 T.C. 127 (1955)

RYAN SCHOOL RETIREMENT TRUST, BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1955.

Attorney(s) appearing for the Case

Richard H. Forster, Esq., for the petitioner.

Joseph G. White, Jr., Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves deficiences in income tax determined against the Ryan School Retirement Trust as follows:

Fiscal year ended                  Deficiency

October 31, 1945 ---------------       $23.25
October 31, 1946 ---------------       152.84
October 31, 1947 ---------------       149.25
October 31, 1948 ---------------       128.02
October 31, 1949 ---------------       236.76
October...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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