Memorandum Findings of Fact and Opinion
LEECH, Judge:
For the fiscal year ended April 30, 1938, respondent determined an income tax deficiency of $2,589.72 and an excess-profits tax deficiency of $146.15. The only error assigned is the failure of respondent to allow the deduction of the entire contribution of $10,000 by petitioner to a trust in the taxable year.
Findings of Fact
The petitioner is a corporation organized under the laws of...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.