OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency in income and excess profits tax of the petitioner in the amount of $15,987.47 for its taxable year ended September 30, 1951. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $20,108.29 claimed as a contribution to Barrett Timber and Dunnage Corporation Employees' Pension Trust. The facts have been presented...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.