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MISCERAMIC TILE, INC. v. COMMISSIONER

Docket No. 7051-65.

27 T.C.M. 145 (1968)

T.C. Memo. 1968-31

Misceramic Tile, Inc. v. Commissioner.

United States Tax Court.

Filed February 20, 1968.

Attorney(s) appearing for the Case

Ben F. Mitchel, Somerville Bldg., Cleveland, Miss., and W. B. Alexander, Jr., Alexander-Feduccia Bldg., Cleveland, Miss., for the petitioner. Charles G. Barnett, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax for the fiscal years ended September 30, 1962 and September 30, 1963 in the amounts of $15,201.18 and $3,611.95, respectively.

Two issues remain for our decision:

(1) Did petitioner properly accrue in each year amounts which were not paid into its Retirement Plan and Pension Plan until the following year?

(2) Did...

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