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DICK BROS., INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 10953.

205 F.2d 64 (1953)

DICK BROS., Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided June 5, 1953.

Attorney(s) appearing for the Case

H. Cecil Kilpatrick, Washington, D. C. (George W. Hamilton, Washington, D. C., on the brief), for petitioner.

Joseph F. Goetten, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, Washington, D. C., on the brief), for respondent.

Before KALODNER, STALEY and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

The sole question presented is whether a taxpayer corporation's contribution to an employees' pension trust ("Trust") was paid into such Trust within sixty days after the close of the taxable year 1945 so as to be deductible in accordance with section 23(p) of the Internal Revenue Code.1

The facts as stipulated are detailed in the opinion of the Tax Court, 18 T.C. 832. Briefly...

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