1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 27 T.C.M.
  5. 27 T.C.M. 23 (1968)
 

RAY CLEANERS, INC. v. COMMISSIONER

Docket No. 4237-66.

27 T.C.M. 23 (1968)

T.C. Memo. 1968-6

Ray Cleaners, Inc. v. Commissioner.

United States Tax Court.

Filed January 10, 1968.

Attorney(s) appearing for the Case

Harold Fein, 135 Delaware Ave., Buffalo, N. Y., for the petitioner. Stephen M. Miller, for the respondent.

[27 T.C.M. 24]

Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies of $1,141.80 and $667.64 in petitioner's income tax for the taxable years 1963 and 1964, respectively.

Petitioner conceded one issue raised in the pleadings. The issue left for decision is whether petitioner is entitled to deductions under section 404(a)(1)1 for contributions to a pension plan trust of $3...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases