1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 59 T.C.M.
  5. 59 T.C.M. 85 (1990)
 

PEOPLES FEDERAL SAVINGS & LOAN ASS'N OF SIDNEY v. COMMISSIONER

Docket No. 36924-87.

59 T.C.M. 85 (1990)

T.C. Memo. 1990-129

Peoples Federal Savings & Loan Association of Sidney v. Commissioner.

United States Tax Court.

Filed March 13, 1990.

Attorney(s) appearing for the Case

Ralph F. Keister and Thomas J. Potts, 100 S. Main Ave., Sidney, Ohio, for the petitioner. Nancy B. Herbert, for the respondent.

Memorandum Opinion

WELLS, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

  Year                      Deficiency

  1978 ..................... $110,885
  1979 .....................  $11,692
  1980 .....................  $10,029

After concessions, the issue presented is whether certain portions of section 1.593-6A(b)(5)(vi) and (vii), Income Tax Regs., are valid. For certain...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases