DAWSON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes based on the disallowance of deductions for amounts contributed to its pension plan:
Year Deficiency 1972 ......................... $16,786.41 1973 ......................... 20,880.40
At issue is whether the actual...
Let's get started

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.