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S & B RESTAURANT, INC. v. COMMISSIONER

Docket No. 3107-78.

73 T.C. 1226 (1980)

S & B RESTAURANT, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 31, 1980.

Attorney(s) appearing for the Case

Merle A. Wolfson and Lawrence J. Arem, for the petitioner.

Robert W. Lynch, for the respondent.

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax as follows:

     FYE June 30—             Deficiency
     1974 -----------------      $7,464
     1975 -----------------       2,019

All other adjustments having been conceded by petitioner, the sole issue for decision is whether petitioner is entitled to deduct certain payments made to the...

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