Sec. Bank Minn. v. Comm'r Date Filed: January 21st, 1992 Citations: 98 T.C. No. 4, 98 T.C. 33, 71 A.F.T.R.2d (RIA) 1959, 1992 U.S. Tax Ct. LEXIS 5 Docket Number: Docket No. 7552-90