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FIRST NATIONAL BANK IN ALBUQUERQUE v. COMMISSIONER

Docket No. 4878-86.

57 T.C.M. 571 (1989)

T.C. Memo. 1989-264

The First National Bank in Albuquerque v. Commissioner.

United States Tax Court.

Filed May 31, 1989.

Attorney(s) appearing for the Case

John A. Budagher, 707 Broadway N.E., Albuquerque, N.M., for the petitioner. John S. Repsis, for the respondent.

Supplemental Memorandum Opinion

NIMS, Chief Judge:

On November 7, 1988, we filed our Opinion in The First National Bank in Albuquerque v. Commissioner [Dec. 45,155(M)], T.C. Memo. 1988-516. We withheld entry of our decision pursuant to Rule 155(a), Tax Court Rules of Practice and Procedure, for the purpose of permitting the parties to submit computations showing the correct amount of deficiency. Respondent and...

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