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CENTRAL BANK COMPANY v. COMMISSIONER

Docket No. 91299.

23 T.C.M. 1565 (1964)

T.C. Memo. 1964-259

The Central Bank Company v. Commissioner.

United States Tax Court.

Filed September 30, 1964.

Attorney(s) appearing for the Case

Everett H. Davidson, 522 Broadway, Lorain, Ohio, and Don C. Miller, for the petitioner. Eugene S. Linett, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

This proceeding formerly was before us at [Dec. 26,001] 39 T.C. 856. It arose from the respondent's determination that the balances of the petitioner's reserve for bad debts at the end of 1956, 1957, and 1958 in the amounts of $140,103.22, $138,847.55, and $138,686.61, respectively, computed in accordance with Rev. Ruls. 54-148, 1954-1 C. B. 60, and 54-597...

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