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PEOPLE BANK & TRUST CO. v. COMMISSIONER

Docket No. 2693-67.

50 T.C. 750 (1968)

PEOPLES BANK & TRUST CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 19, 1968.

Attorney(s) appearing for the Case

Thomas J. Young and Ernest Knox, for the petitioner.

Wayne I. Chertow, for the respondent.

DAWSON, Judge:

Respondent determined the following income tax deficiencies against the petitioner:

Year                                                  Deficiency

1962 ----------------------------------------------   $10,856.96
1963 ----------------------------------------------     2,476.99
1964 ----------------------------------------------     3,788.80

By amended answer respondent claims additional deficiencies...

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