FIRST NATIONAL BANK OF BELLAIRE v. COMMISSIONER

Docket No. 9404-93.

68 T.C.M. 35 (1994)

T.C. Memo. 1994-312

First National Bank of Bellaire v. Commissioner.

United States Tax Court.

Filed July 7, 1994.


Attorney(s) appearing for the Case

Kenneth M. Slack, 5959 W. Loop S., Bellaire, Tex., for the petitioner. Dennis M. Kelly, for the respondent.


Memorandum Findings of Fact and Opinion

ARMEN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1990 in the amount of $8,549.

The issues for decision are: (1) Whether petitioner's payment of obligations...

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