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RUBBER ASSOCIATES, INC. v. COMMISSIONER

Docket No. 91471.

22 T.C.M. 567 (1963)

T.C. Memo. 1963-121

Rubber Associates, Inc. v. Commissioner.

United States Tax Court.

Filed April 30, 1963.

Attorney(s) appearing for the Case

James M. Hinton, Esq., 1014 First National Tower, Akron, Ohio, for the petitioner. Thomas J. Moroney, Jr., Esq., for the respondent.

Memorandum Opinion

TRAIN, Judge:

Respondent determined deficiencies in the income tax liability for petitioner for the calendar years 1957 and 1958 in the amounts of $12,793.30 and $5,026.09, respectively.

The sole issue is whether petitioner can deduct certain payments made in the taxable years 1957 and 1958 to the widows of two former officer-stockholders.

All of the facts have been stipulated.

The petitioner, Rubber Associates...

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