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WOOSTER RUBBER CO. v. COMMISSIONER OF INTERNAL REV.

No. 11255.

189 F.2d 878 (1951)

WOOSTER RUBBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

June 8, 1951.

Attorney(s) appearing for the Case

John C. Johnston, Jr., Wooster, Ohio (Critchfield, Critchfield & Critchfield, Robert Critchfield and John C. Johnston, Jr., all of Wooster, Ohio, on the brief), for petitioner.

Francis W. Sams, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, and Francis W. Sams, all of Washington, D. C., on the brief), for respondent.

Before MARTIN, McALLISTER and MILLER, Circuit Judges.

MARTIN, Circuit Judge.

The petitioner seeks review of the decision of the Tax Court adjudging deficiencies in excess profits tax of the corporation for the fiscal years ended September 30, 1944, and 1945, in the amounts of $19,201.96 and $21,117.62 respectively.

The issue presented is the extent of the deductibility of contributions made by petitioner to a profit-sharing trust during the years 1944 and 1945. The Tax Court decided that the amounts paid by petitioner...

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