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WISCONSIN NIPPLE & FABRICATING CORP. v. COMMISSIONER

Docket No. 8642-74.

67 T.C. 490 (1976)

WISCONSIN NIPPLE AND FABRICATING CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 16, 1976.

Attorney(s) appearing for the Case

Victor M. Harding, for the petitioner.

Scott R. Cox, for the respondent.

SIMPSON, Judge:

The Commissioner has determined the following deficiencies in the petitioner's Federal corporate income taxes:

              Year ending
                Apr. 30—                    Deficiency

                  1972 ..................    $6,051.94
                  1973 ..................     6,132.46

We must decide whether the petitioner's profit-sharing plan qualified during the years...

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