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COMMISSIONER OF INT. REV. v. SURFACE COMBUS. CORP.

No. 10842.

181 F.2d 444 (1950)

COMMISSIONER OF INTERNAL REVENUE v. SURFACE COMBUSTION CORPORATION.

United States Court of Appeals Sixth Circuit.

April 12, 1950.

Attorney(s) appearing for the Case

Harry Baum, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, and Harry Baum, Washington, D. C., on the brief), for petitioner.

John Kendrick, Toledo, Ohio (John J. Kendrick and G. Charles Scharfy, Toledo, Ohio, on the brief), for respondent.

Before SIMONS, ALLEN and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The Commissioner of Internal Revenue seeks a review of the order of the Tax Court of February 20, 1948 as amended by order of March 17, 1948, involving income and excess profits tax deficiences for the year 1941. He contends that the Tax Court was in error in holding that contributions by the taxpayer in 1941 to two employees' trust funds constituted proper deductions from gross income under § 23(a) (1) (A) Internal Revenue Code, 26 U.S...

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