63 T.C. 644 (1975), 1197-67, First Security Bank of Idaho, N.A. v. Commissioner of Internal Revenue

Citation: 63 T.C. 644

Opinion Judge: FAY, Judge:

Party Name: FIRST SECURITY BANK OF IDAHO, N.A., ET AL.,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Alonzo W. Watson; Jr., and Herbert C. Livsey, for the petitioners. S. Clay Freed, for the respondent.

Case Date: March 17, 1975

Court: U.S. Tax Court