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PERMANENT S. & L. ASS'N v. UNITED STATES

No. C-1-75-213.

439 F.Supp. 917 (1977)

PERMANENT SAVINGS & LOAN ASSOCIATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Ohio, W. D.

August 17, 1977.

Attorney(s) appearing for the Case

Joseph A. Brant, Cincinnati, Ohio, for plaintiff.

Gerald F. Kaminski, Asst. U. S. Atty., Cincinnati, Ohio, for defendant.

MEMO DECISION

HOGAN, Chief Judge.

This case involves a claim by the plaintiff that it is entitled to compute deductions for additions to its bad debt reserve by the preferential method set forth in Section 593 of the Internal Revenue Code of 1954.

The plaintiff is a domestic building and loan association. Until 1952 such associations were exempt from federal income tax. In 1951 this complete exemption was repealed and building and loans were brought...

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