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CENTRALIA FEDERAL SAVINGS & LOAN ASSOCIATION v. COMMISSIONER

Docket Nos. 1685-74, 1686-74.

66 T.C. 599 (1976)

CENTRALIA FEDERAL SAVINGS AND LOAN ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT EVERGREEN FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 28, 1976.

Attorney(s) appearing for the Case

William H. Kinsey, for the petitioners.

Leo A. Reinikka, Jr., for the respondent.

HALL, Judge:

Respondent determined deficiencies in petitioners' income taxes in the amounts and for the years as follows:

                       Petitioner                        Year   Deficiency

Centralia Federal Savings & Loan Association ---------   1969   $71,011.26
                                                         1970    47,023.66
                                                         1971    70,213...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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