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MINNEQUA BANK OF PUEBLO v. COMMISSIONER

Docket Nos. 2866-79, 2867-79, 2868-79, 2869-79.

43 T.C.M. 591 (1982)

T.C. Memo. 1982-86

The Minnequa Bank of Pueblo, et al. v. Commissioner.

United States Tax Court.

Filed February 18, 1982.

Attorney(s) appearing for the Case

Douglas M. Cain and Greg Schlender, 2900 First of Denver Plaza, Denver, Colo., for the petitioners. Marvin T. Scott, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

      Petitioner                     Year    Deficiency

  The Minnequa Bank                  1974    $30,173.17
    of Pueblo                        1975      5,659.77
  The Bank of Aspen                  1974     15,557.90
                                     1975      6,184.32
  First National Bank                1974    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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