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COMMERCIAL SAVINGS & LOAN ASSOCIATION v. COMMISSIONER

Docket No. 3660-67.

53 T.C. 14 (1969)

COMMERCIAL SAVINGS & LOAN ASSOCIATION, SUCCESSOR BY WAY OF MERGER TO ALLIED BUILDING AND LOAN ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 6, 1969.

Attorney(s) appearing for the Case

Charles A. Schorr, for the petitioner.

James T. Finlen, Jr., for the respondent.

OPINION

BRUCE, Judge:

Respondent determined deficiencies in income taxes of Allied Building & Loan Association for the calendar years 1963 and 1964 in the amounts of $8,536.26 and $9,538.12, respectively. The petitioner is successor of Allied Building & Loan Association by merger. The sole issue remaining for decision is whether Allied is entitled to claimed deductions for additions to its reserves...

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