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COMMUNITY BANK v. COMMISSIONER

Docket No. 942-80.

79 T.C. 789 (1982)

COMMUNITY BANK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 9, 1982.

Attorney(s) appearing for the Case

Thomas G. Bost, for the petitioner.

William K. Shipley, for the respondent.

OPINION

TANNENWALD, Chief Judge:

This case was reassigned to Special Trial Judge John J. Pajak for consideration and ruling on petitioner's motion for summary judgment.* After a review of the record, we agree with and adopt his opinion which is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

PAJAK, Special Trial Judge:

Petitioner is a commercial...

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