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FORT ORANGE PAPER COMPANY v. COMMISSIONER

Docket No. 71962.

19 T.C.M. 917 (1960)

T.C. Memo. 1960-170

Fort Orange Paper Company v. Commissioner.

United States Tax Court.

Filed August 26, 1960.

Attorney(s) appearing for the Case

Robert C. Poskanzer, Esq., 90 State Street, Albany, N. Y. and Albert Hessberg, II, Esq., for the petitioner. William F. Chapman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent's determination of a deficiency in income tax for 1954 of $6,861.16 is due in large part to his disallowance of a deduction claimed by petitioner for payments to the widow of petitioner's deceased president. This is the only issue.

Findings of Fact

Some of the facts have been stipulated. They are hereby found.

Petitioner, Fort Orange Paper Company, is a corporation...

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