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McCLINTOCK-TRUNKEY CO. v. COMMISSIONER OF INT. REV.

No. 13782.

217 F.2d 329 (1954)

The McCLINTOCK-TRUNKEY CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 7, 1954.

Attorney(s) appearing for the Case

Lyle D. Keith, Spokane, Wash., George H. Klein, New York City, for appellant.

H. Brian Holland, Asst. Atty. Gen., Loring M. Post, Ellis N. Slack, A. F. Prescott, Robert B. Ross, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for appellee.

Before HEALY and ORR, Circuit Judges, and WIIG, District Judge.

HEALY, Circuit Judge.

This is an appeal from a Tax Court decision determining deficiencies in petitioner's income taxes for the fiscal years ending January 31, 1947 and January 31, 1948. The statute involved is § 23 (p)(1)(C), Title 26 of the Internal Revenue Code, 26 U.S.C.A. § 23(p)(1)(C), relating to deductions from gross income of contributions of an employer to an exempt profit-sharing trust.

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