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McCLINTOCK-TRUNKEY CO. v. COMMISSIONER

Docket No. 33691.

19 T.C. 297 (1952)

THE McCLINTOCK-TRUNKEY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 24, 1952.

Attorney(s) appearing for the Case

George H. Klein, Esq., for the petitioner.

S. Jarvin Levison, Esq., for the respondent.

Respondent determined deficiencies in petitioner's income tax liability for fiscal years ending January 31, 1947, and January 31, 1948, in amounts of $8,537.76 and $7,876.90, respectively. The following issues are raised for each year:

1. Whether petitioner's deduction of contributions to its employee profit-sharing and benefit trust in excess of the terms of the Plan were properly disallowed under section 165 (a) and 23 ...

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