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SOUTH HUDSON TRUCKING COMPANY v. COMMISSIONER

Docket No. 19724.

8 T.C.M. 886 (1949)

South Hudson Trucking Company v. Commissioner.

United States Tax Court.

Entered September 23, 1949.

Attorney(s) appearing for the Case

Stephen P. Piga, Esq., 15 Exchange Pl., Jersey City, N. J., for the petitioner. W Morgan Hunter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

The correctness of deficiencies in declared value excess-profits tax and excess-profits tax of $264 and $1,576.63, respectively, for petitioner's taxable year ended February 29, 1944, is placed in issue by this proceeding. The question is the deductibility of a payment of $2,000 to the trustee in bankruptcy of one of petitioner's beneficial stockholders. Other adjustments are not contested.

Findings...

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