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FIRST SECURITY BANK OF IDAHO, N.A. v. COMMISSIONER

Docket Nos. 1197-67, 1240-71, 1241-71.

63 T.C. 644 (1975)

FIRST SECURITY BANK OF IDAHO, N.A., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 17, 1975.

Attorney(s) appearing for the Case

Alonzo W. Watson, Jr., and Herbert C. Livsey, for the petitioners.

S. Clay Freed, for the respondent.

FAY, Judge:

Respondent has determined deficiencies in the Federal income taxes of petitioners for the designated years in the following amounts:2

Docket No.                 Petitioner               Year     Deficiency

1197-67[3]      First Security Bank of Idaho, N.A.    1960    $350,186.35
                        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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