COPPOLA v. COMMISSIONER

Docket No. 77774.

35 T.C. 405 (1960)

SAMUEL J. COPPOLA AND ANGELINA COPPOLA, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 9, 1960.


Attorney(s) appearing for the Case

Charles Feit, Esq., for the petitioners.

Douglas D. Robertson, Esq., for the respondent.


ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the taxable years ended December 31, 1955, 1956, and 1957 in the amounts of $6,225.53, $1,308.33, and $603.96, respectively.

The only error assigned is that "The Commissioner has erroneously included as taxable income the employer's contribution to pension plan of * * * $20,000 in 1955, $3,000 in 1956, and $3,000 in 1957."

FINDINGS OF FACT.

The stipulated facts are...

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