BALTIMORE TRANSFER COMPANY v. COMMISSIONER

Docket No. 9947.

8 T.C. 1 (1947)

THE BALTIMORE TRANSFER COMPANY OF BALTIMORE CITY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 3, 1947.


Attorney(s) appearing for the Case

Morton J. Hollander, Esq., for the petitioner.

George J. LeBlanc, Esq., for the respondent.


OPINION

HILL, Judge:

Respondent determined deficiencies in petitioner's income tax and excess profits tax liabilities for the calendar year 1943 in the respective amounts of $4,260.03 and $347.31. Only a portion of the deficiencies is in controversy. The sole question presented is whether petitioner is entitled to deduct an amount accrued by it in the taxable year as due to the Maryland Unemployment Compensation Fund, which amount was subsequently...

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