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CAMPBELL COUNTY STATE BANK, INC. v. COMMISSIONER

Docket Nos. 80064, 80065.

37 T.C. 430 (1961)

CAMPBELL COUNTY STATE BANK, INCORPORATED, OF HERREID, SOUTH DAKOTA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 11, 1961.

Attorney(s) appearing for the Case

Orville W. Robbins, Esq., for the petitioner.

William Theodoros, Esq., for the respondent.

TRAIN, Judge:

Respondent determined deficiencies in income taxes of petitioner as follows:

------------------------------------------------------------------------
                   Docket No.                   |   Year  | Deficiencies
------------------------------------------------|---------|-------------
                                                |  | 1954 |    $4,391.99
80065 ----------------------------------------- | <  1955 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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