1. Home
  2. Browse Decisions
  3. T.C.
  4. 98 T.C.
  5. 98 T.C. 105 (1992)
 

GEORGIA FEDERAL BANK v. COMMISSIONER

Docket No. 26870-90.

98 T.C. 105 (1992)

GEORGIA FEDERAL BANK, F.S.B. AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 4, 1992.

Attorney(s) appearing for the Case

Robert M. Fink and Roger S. Reigner, Jr., for petitioner.

Bonnie L. Cameron, for respondent.

OPINION

WELLS, Judge:

The instant case is before us on petitioner's motion for summary judgment. Respondent determined a deficiency of $114,193 in petitioner's Federal income tax for its taxable year ended April 11, 1986. At the time the petition in the instant case was filed, petitioner's principal place of business was located in Atlanta, Georgia. From 1970 through 1982, petitioner computed its deduction for the addition to its bad debt reserves...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases