FIRST SECURITY BANK OF UTAH v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in the petitioners' income taxes as follows:

    Docket                           Taxable
     No.           Petitioner         Year    Deficiency

  1190-63    First Security Bank      1954    $ 68,250.00
               of Utah, N. A.         1955      28,775.81
                                      1956      54,526.56
                              ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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