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LAUINGER v. C. I. R.

No. 261, Docket 25699.

281 F.2d 419 (1960)

Joseph F. LAUINGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided August 15, 1960.

Attorney(s) appearing for the Case

Nathan Korn, Brooklyn, N. Y. (Robert A. Morse, Julian Guy Linker, Brooklyn, N. Y.), for petitioner.

Charles B. E. Freeman, Dept. of Justice, Washington, D. C. (Charles K. Rice, Lee A. Jackson, I. Henry Kutz, Dept. of Justice, Washington, D. C.), for respondent.

Before LUMBARD, Chief Judge, MEDINA, Circuit Judge, and JAMESON, District Judge.

JAMESON, District Judge.

Lauinger, the taxpayer, petitions to review an order of the Tax Court holding him liable for a deficiency in income tax for the year 1947.

In December, 1942, Conlan Electric Corporation created a non-contributory pension plan trust for its employees, including petitioner, who was president of Conlan and owner of one half of its stock. The pension plan was exempt from taxation under Section 165(a) of the Internal Revenue Code of 1939...

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