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RONAN STATE BANK v. COMMISSIONER

Docket No. 4040-72.

62 T.C. 27 (1974)

RONAN STATE BANK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 9, 1974.

Attorney(s) appearing for the Case

John R. Kline and David N. Niklas, for the petitioner.

Craig D. Platz, for the respondent.

GOFFE, Judge:

Respondent determined deficiencies in the Federal income taxes of the petitioner as follows:

    Calendar
      year                                       Deficiency
    1967 ------------------------------------   $7,656.16
    1968 ------------------------------------    2,593.55
    1969 ------------------------------------    3,778.42
    1970 ------------------------------------    3,095.45

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