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SOUTH CHESTER TUBE COMPANY v. COMMISSIONER

Docket No. 20181.

14 T.C. 1229 (1950)

SOUTH CHESTER TUBE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 21, 1950.

Attorney(s) appearing for the Case

George W. Witney, Esq., for the petitioner.

Karl W. Windhorst, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

This proceeding involves a deficiency of $4,309.05 in petitioner's income tax for 1943. Some of the adjustments made by the respondent in his notice of deficiency are not contested in this proceeding. The only question for our determination is whether petitioner is entitled to a deduction in 1943 for $12,501.31 representing a portion of a contribution which it made in 1942 to a trust created in 1941 for the benefit of a group...

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