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FOURTH FINANCIAL CORPORATION v. COMMISSIONER

Docket No. 25422-82.

49 T.C.M. 1485 (1985)

T.C. Memo. 1985-232

Fourth Financial Corporation and Consolidated Subsidiaries v. Commissioner.

United States Tax Court.

Filed May 13, 1985.

Attorney(s) appearing for the Case

Harvey R. Sorensen, 700 Fourth Financial Center, Wichita, Kan., and R. Douglas Reagan, for the petitioner. Dennis R. Onnen and James T. Finlen, Jr., for the respondent.

Memorandum Opinion

SWIFT, Judge:

Respondent determined deficiencies in the consolidated Federal income tax liability of petitioner Fourth Financial Corporation ("Fourth Financial") and its 99.8-percent owned subsidiary, Fourth National Bank and Trust Company, (Fourth National Bank), for the year 1979 in the amount of $267,845. Respondent's motion to amend its answer was granted by the Court on January 10, 1984. In the amended answer, the amount of the deficiency...

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