PROGRESSIVE WELDER CO. v. COMMISSIONER

Docket No. 35582.

12 T.C.M. 1012 (1953)

Progressive Welder Company, a Michigan corporation v. Commissioner.

United States Tax Court.

Entered August 31, 1953.


Attorney(s) appearing for the Case

John F. Langs, Esq., 2508 Guardian Building, Detroit, Mich., for the petitioner. Peter K. Nevitt, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined deficiencies in petitioner's income tax liability as follows:

  Year    Deficiency

  1945 ......................    $3,018.77
  1946 ......................     1,736.17
  1947 ......................     2,218.00

Issues presented by the pleadings are whether the respondent erred (1) in disallowing as deductions under section 23 (p) of the Internal Revenue...

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