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LIBERTY MACHINE WORKS, INC. v. COMMISSIONER

Docket No. 3532-71.

62 T.C. 621 (1974)

LIBERTY MACHINE WORKS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 19, 1974.

Attorney(s) appearing for the Case

Urban C. Bergbauer, Jr., and James C. Thompson, for the petitioner.

Ted M. Riseling, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income taxes for the taxable years ended March 31, 1968, and March 31, 1969, in the respective amounts of $6,225.15 and $7,031.38. The sole issue for decision is whether petitioner's contributions to a trust for its profit-sharing plan were deductible under section 404(a)(3) or 404(a)(4) of the Internal Revenue Code of 1954.1

FINDINGS OF FACT...

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