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SAALFIELD PUBLISHING CO. v. COMMISSIONER

Docket No. 15535.

11 T.C. 756 (1948)

THE SAALFIELD PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 1, 1948.

Attorney(s) appearing for the Case

Robert Guinther, Esq., for the petitioner.

Howard M. Kohn, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax, declared value excess profits tax, and excess profits tax for 1943 in the total amount of $5,805.04. The separate deficiencies have not been proved. The petitioner on its returns claimed a deduction of $37,471.41 representing its contribution to a pension trust. The Commissioner allowed $30,938.17. The only issue for decision is whether he erred in disallowing the difference...

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