1. Home
  2. Browse Decisions
  3. T.C.
  4. 78 T.C.
  5. 78 T.C. 1187 (1982)
 

PLASTIC ENGINEERING & MFG. CO. v. COMMISSIONER

Docket No. 6724-78.

78 T.C. 1187 (1982)

PLASTIC ENGINEERING & MANUFACTURING CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1982.

Attorney(s) appearing for the Case

Richard G. Shechtman, for the petitioner.

John O. Tannenbaum and Joseph F. Long, for the respondent.

OPINION

WILBUR, Judge:

Respondent has determined a deficiency of $6,452.27 in petitioner's Federal income tax for its 1975 taxable year. The sole issue presented concerns whether petitioner properly deducted its contributions to a qualified pension plan.

All of the facts have been stipulated and are found accordingly. A brief summary of the salient facts follows.

Plastic Engineering & Manufacturing Co. (hereinafter referred to...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases