Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in the income and excess profits tax of the Louisville Tin and Stove Company of $75,719.78 for its fiscal year ended November 30, 1953. The sole issue before us is whether a contribution to a pension fund was properly deductible in the taxable year prior to the year in which it was actually paid.
Findings of Fact
Certain facts were stipulated...
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