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FED. LAND BANK ASSN. OF ASHEVILLE v. COMMISSIONER

Docket Nos. 3457-76R, 3458-76R.

74 T.C. 1106 (1980)

FEDERAL LAND BANK ASSOCIATION OF ASHEVILLE, NORTH CAROLINA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MOUNTAIN PRODUCTION CREDIT ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 26, 1980.

Attorney(s) appearing for the Case

John S. Nolan and Gary G. Quintiere, for the petitioners.

Kimley R. Johnson, for the respondent.

OPINION

WILES, Judge:

This case is on remand from the United States Court of Appeals for the Fourth Circuit for further proceedings on the merits. Federal Land Bank Association of Asheville, North Carolina, et al. v. Commissioner, 573 F.2d 179 (4th Cir. 1978).

On April 23, 1976, petitioners filed petitions with this Court for declaratory relief pursuant to section 74761...

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