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A. A. AND E. B. JONES COMPANY v. COMMISSIONER

Docket Nos. 77680, 79682.

19 T.C.M. 1561 (1960)

T.C. Memo. 1960-284

A. A. and E. B. Jones Company, a Colorado corporation v. Commissioner.

United States Tax Court.

Filed December 30, 1960.

Attorney(s) appearing for the Case

Ronald V. Yegge, Esq., for the petitioner. William J. McNamara, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the fiscal years ended June 30, 1954 and 1955 of $55,263.51 and $18,011.84 in Docket No. 77680, and a deficiency in income tax for the fiscal year ended June 30, 1957, of $1,873.18 in Docket No. 79682. The only issue for decision is whether the petitioner is entitled to a deduction in each year for equal amounts paid to A. A. and E. B. Jones for their assumption of...

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