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POTTER ELECTRIC SIGNAL AND MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 65426.

19 T.C.M. 160 (1960)

T.C. Memo. 1960-30

Potter Electric Signal and Manufacturing Company, a corporation v. Commissioner.

United States Tax Court.

Filed February 26, 1960.

Attorney(s) appearing for the Case

Selden Blumenfeld, Esq., 418 Olive Street, St. Louis, Mo., and Tennie C. Leonard, Esq., for the petitioner. William H. Welch, Esq., and H. Tracy Huston, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

This proceeding involves deficiencies in income tax for the years and in the amounts as set forth below:

  Year                    Deficiency

  1950..................  $ 1,723.85
  1951..................   11,293.58
  1952..................   14,603.51

The issues for decision are: (1) Whether petitioner is entitled to deduct amounts in excess of $10,470.94, $10,534.78, and...

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