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FIRST NATIONAL BANK OF HASTINGS v. COMMISSIONER

Docket No. 8310-85.

52 T.C.M. 514 (1986)

T.C. Memo. 1986-445

First National Bank of Hastings v. Commissioner.

United States Tax Court.

Filed September 16, 1986.

Attorney(s) appearing for the Case

Frank L. Farrar (an officer) and Danny R. Smeins, 724 Main St., P.O. Box 919 S.D., for the petitioner. Barbara A. Olson and James C. Lanning, for the respondent.

Memorandum Opinion

COHEN, Judge:

Respondent determined deficiencies in and an addition to petitioner's Federal income taxes as follows:


                                               Addition to Tax
Year Ended                       Deficiency    Section 6651(a)1

December 31, 1965 ...............$   459.00         --
December 31, 1968 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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