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TALLMAN TOOL & MACHINE CORPORATION v. COMMISSIONER

Docket No. 60626.

27 T.C. 372 (1956)

TALLMAN TOOL & MACHINE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 27, 1956.

Attorney(s) appearing for the Case

Charles S. Wilcox, Esq., for the petitioner.

John Potts Barnes, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $15,731.20 in the petitioner's income tax for its fiscal year ended September 30, 1952. The petitioner contests the Commissioner's disallowance of $22,520 claimed as a deduction in the taxable year in question as a contribution to a profit-sharing plan and trust.

The facts have been stipulated.

The petitioner is a New York corporation doing business in Rochester,...

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