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BAKER NATIONAL BANK v. COMMISSIONER

Docket Nos. 2807-69 — 2815-69; 1910-72; 6300-72 — 6306-72.

33 T.C.M. 506 (1974)

T.C. Memo. 1974-104

Baker National Bank, et al. v. Commissioner.

United States Tax Court.

Filed April 29, 1974.

Attorney(s) appearing for the Case

Thomas E. Towe and Neil D. Enright, 2822 First Ave., N., Billings, Mont., for the petitioners. David R. Brennan, for the respondent.

[Memorandum Findings of Fact and Opinion]

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the years in issue as follows:

_________________________________________________________________________________________
                                                         Deficiency per     Increased
  Petitioner                                     Year   Statutory Notice    Deficiency1
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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