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VOLCKENING INC. v. COMMISSIONER

Docket No. 17859.

13 T.C. 723 (1949)

VOLCKENING INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 10, 1949.

Attorney(s) appearing for the Case

Joseph Berger, C. P. A., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

This proceeding involves a deficiency in excess profits tax for the calendar year 1943 in the amount of $7,784.76, and deficiencies in declared value excess profits tax of $254.25 and excess profits tax of $8,499.60 for the year 1944.

The issue is whether petitioner is entitled to a deduction for contributions made in the respective taxable years to a pension trust.

The case was submitted on a stipulation of facts...

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