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FARMERS STATE BANK v. COMMISSIONER

Docket No. 766.

4 T.C.M. 94 (1945)

Farmers State Bank v. Commissioner.

United States Tax Court.

Entered January 25, 1945.

Attorney(s) appearing for the Case

Henry C. Moeller, C. P. A., 1124 Omaha Nat. Bank Bldg., Omaha, Nebr., for the petitioner. Gene W. Reardon, Esq., for the respondent.

Memorandum Opinion

MELLOTT, Judge:

The Commissioner determined deficiencies in petitioner's income and excess profits tax as follows:

                               Excess
  Year           Income Tax  Profits Tax

  1940 ......... $1,010.81   ........
  1941 .........  1,273.88   $788.49

The proceeding was submitted upon a stipulation of facts and the facts are found to be as stipulated. The question is whether the assessment...

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