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KECO INDUSTRIES, INC. v. COMMISSIONER

Docket No. 56123.

16 T.C.M. 61 (1957)

T.C. Memo. 1957-12

Keco Industries, Inc. v. Commissioner.

United States Tax Court.

Filed January 24, 1957.

Attorney(s) appearing for the Case

Charles H. Tobias, Jr., Esq., for the petitioner. David M. Robinson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1951 in the amount of $2,613.46.

The question for decision is whether the Commissioner erred in disallowing a deduction for a contribution to a profit sharing trust in the amount of $3,843.33.

The facts have been stipulated and the stipulation is adopted as the findings of fact.

[Findings of Fact]

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