# Central Bank Co. v. Commissioner > United States Tax Court · March 14, 1963 · 39 T.C. 856 URL: https://www.frixlaw.com/law-library/cases/4479570 ## Case - **Full name:** The Central Bank Company v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** March 14, 1963 - **Citations:** 39 T.C. 856; 1963 U.S. Tax Ct. LEXIS 183 - **Precedential status:** Published - **Opinion:** Concurrence by Oppek - **Judges:** Withey,Opper,Tietjens,Drennen - **Cited by:** 8 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4479570 ## Opinion text Oppek, «/., concurring: All that we are saying here, and have said in such cases as Miners National Bank of Wilkes-Barre 1 seems to me to be that respondent’s Mim. 6209 and the subsequent rulings were designed to provide taxpayers with a formula for determining reasonable additions to reserves; and not to authorize an already adequate reserve to be increased to a point where it would become excessive. The latter cannot be so any more than that reasonable guidelines to methods of computing depreciation could authorize such deductions beyond their adequacy to compensate for a taxpayer’s basis. See United States v. Ludey, 274 U.S. 295 (1927). TietjeNs and Dkennen, /