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FREDERICK PFEIFER CORPORATION v. COMMISSIONER

Docket No. 20944.

14 T.C. 569 (1950)

FREDERICK PFEIFER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 10, 1950.

Attorney(s) appearing for the Case

August C. Flamman, Esq., for the petitioner.

Robert M. Willan, Esq., for the respondent.

The Commissioner determined a deficiency of $214.23 in the income tax of the petitioner for the taxable year ended December 31, 1944. One of the adjustments which he made was to disallow a deduction of $875 representing a so-called pension paid to Ida Pfeifer, widow of Frederick Pfeifer, former president of the petitioner. That action of the Commissioner is assigned as error.

FINDINGS OF FACT.

The petitioner filed...

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