LINCOLN SAVINGS LOAN ASS’N v. COMMR. OF INTERNAL REV., 51 T.C. 82 (1968) LINCOLN SAVINGS LOAN ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 325-67.United States Tax Court. Filed October 21, 1968. Petitioner, a California savings and loan association, insures the accounts of its depositors with the Federal Savings and Loan Insurance Corporation (FSLIC). […]