Central Pennsylvania Savings Association and Subsidiaries n.k.a. Great Valley Savings Bank - Page 1

                                 T.C. Memo. 1996-172                                  


                               UNITED STATES TAX COURT                                


              CENTRAL PENNSYLVANIA SAVINGS ASSOCIATION AND SUBSIDIARIES               
                   n.k.a. GREAT VALLEY SAVINGS BANK, Petitioner v.                    
                   COMMISSIONER OF INTERNAL REVENUE, Respondent*                      


               Docket No. 19498-89.                   Filed April 10, 1996.           


               Zachary P. Alexander and James F. Podheiser, for petitioner.           
               Thomas M. Rath, for respondent.                                        


                           SUPPLEMENTAL MEMORANDUM OPINION                            

               TANNENWALD, Judge:  This case is again before us because of            
          differing computations for entry of decision under Rule 155                 
          submitted to implement our earlier opinion (104 T.C. 384 (1995)).           
                                                                                     
          *  This opinion supplements Central Pennsylvania Savings                    
          Association v. Commissioner, 104 T.C. 384 (1995).                           





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