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JOHN B. WHITE, INC. v. COMMISSIONER

Docket No. 4714-68.

55 T.C. 729 (1971)

JOHN B. WHITE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 4, 1971.

Attorney(s) appearing for the Case

Marvin J. Levin, for the petitioner.

Giles J. McCarthy, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency of $27,819.91 in the taxpayer's income tax for the calendar year 1965 and a 10-percent addition to the tax under section 6651(a), I.R.C. 1954, in the amount of $2,781.99. The issues for decision are whether an incentive payment made by Ford Motor Co. is income to the taxpayer under section 61, I.R.C. 1954, and if so, whether it is excludable from the taxpayer's gross income as a contribution...

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