PER CURIAM.
The sole question involved in this case is whether certain payments made by the taxpayer in 1944 and 1945 to the "Erie Times Employees' Benefit and Pension Fund," a fund established by the taxpayer's employees, were deductible from the taxpayer's gross income under Section 23(a) or Section 23(p) of the Internal Revenue Code, 26 U.S.C.A. § 23(a, p). The Tax Court held that the payments in question were not deductible for income tax purposes. After...
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