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CATAWBA INDUSTRIAL RUBBER CO., INC. v. COMMISSIONER

Docket No. 4046-74.

64 T.C. 1011 (1975)

CATAWBA INDUSTRIAL RUBBER CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 9, 1975.

Attorney(s) appearing for the Case

Romulus S. Watson, for the petitioner.

Wright Tisdale, Jr., for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's corporate income tax for its fiscal year ending April 30, 1972, in the amount of $9,484.45. The issues for decision are: (1) Whether petitioner established a profit-sharing trust, qualified under section 401(a), I.R.C. 1954,1 by April 30, 1972, the final day of its taxable year 1972; and (2) whether the contribution of $19,759.25 made by petitioner...

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