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COMMUNITY SAVINGS AND LOAN COMPANY v. COMMISSIONER

Docket No. 62204.

18 T.C.M. 109 (1959)

T.C. Memo. 1959-23

Community Savings and Loan Company v. Commissioner.

United States Tax Court.

Filed February 10, 1959.

Attorney(s) appearing for the Case

Robert P. Smith, Esq., Bowen Building, Washington, D. C., and Dorothea Baker, Esq., for the petitioner. V. R. Balmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax of the petitioner for the taxable years 1952 and 1953 in the respective amounts of $9,826.60 and $16,083.23. Petitioner claims an overpayment.

The issues are:

(1) Whether petitioner overstated its earned interest income on its income tax returns filed for the taxable years 1952 and 1953, and if so, in what...

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