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IDAHO FIRST NATIONAL BANK v. COMMISSIONER

Docket Nos. 27381-88, 27382-88.

95 T.C. 185 (1990)

IDAHO FIRST NATIONAL BANK AND ITS SUBSIDIARY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MOORE FINANCIAL GROUP, INC. AND ITS SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 23, 1990.

Attorney(s) appearing for the Case

Robert J. Jones, L. Hope O'Keeffe, and Steven P. Lockman, for the petitioners.

Wilton A. Baker, for the respondent.

COHEN, Judge:

In these consolidated cases, respondent determined deficiencies in and additions to tax as follows:

                                                       Addition to tax
          Case            Year      Deficiency            Sec. 6661

Idaho First National      1980       $976,837                ---
 Docket No. 27381-88
Moore Financial Group     1981        181,469                ---
 Docket...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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