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AMERICAN SAVINGS BANK v. COMMISSIONER

Docket Nos. 5750-68-5752-68.

56 T.C. 828 (1971)

AMERICAN SAVINGS BANK, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 20, 1971.

Attorney(s) appearing for the Case

Bruce B. Graves and Walter R. Brown, for the petitioners.

Roy S. Fischbeck, for the respondent.

FAY, Judge:

Due to common issues, three cases have been consolidated for purposes of trial, briefing, and opinion. Respondent asserts deficiencies in petitioners' income taxes as follows:

--------------------------------------------------------------------------------
                                                          Deficiency    
                   Petitioners                     1963       1964       1965
--...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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