STANDARD LIFE AND ACCIDENT INSURANCE CO. v. COMMISSIONER

Docket No. 4132-71.

33 T.C.M. 1077 (1974)

T.C. Memo. 1974-242

Standard Life and Accident Insurance Co. v. Commissioner.

United States Tax Court.

Filed September 18, 1974.


Attorney(s) appearing for the Case

Gene A. Castleberry, 1911 Liberty Bank Bldg., Oklahoma City, Okla. for the petitioner. Thomas J. Miller, for the respondent.


Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in and additions to petitioner's income taxes:

                            Section
                            6653(a)
                           Additions
  Year         Deficiency   to Tax

  1958 ....... $25,974.93  $1,298.75
  1959 .......  90,647.02   4,532.35
  1961 .......  34,986.04   1,749.30

The questions for decision are: ...

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