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CONTINENTAL BANKERS LIFE INS. CO. v. COMMISSIONER

Docket Nos. 3643-85, 29843-85.

93 T.C. 52 (1989)

CONTINENTAL BANKERS LIFE INSURANCE COMPANY OF THE SOUTH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 12, 1989.

Attorney(s) appearing for the Case

O. Jan Tyler and Charles D. Wilson, for the petitioner.

Daniel J. Wiles and Judy Jacobs, for the respondent.

PARR, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:


                                      Additions to tax
    Calendar year      Deficiency      sec. 6651(a)(1)1
       1976             $310,400              ---
       1977              168,893              ---
       1978           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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