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BARBOURVILLE BRICK CO. v. COMMISSIONER

Docket No. 79558.

37 T.C. 7 (1961)

THE BARBOURVILLE BRICK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 9, 1961.

Attorney(s) appearing for the Case

D. Paul Alagia, Jr., Esq., for the petitioner.

Bart A. Brown, Jr., Esq., for the respondent.

OPINION.

OPPER, Judge:

This proceeding involves a deficiency in Federal income tax for 1954 in the amount of $1,530. The issue is whether certain payments to the widow of the deceased president of petitioner are deductible under the provisions of section 162(a) or section 404(a), I.R.C. 1954.

All the facts have been stipulated. They are so found and are incorporated herein by this reference.

The Barbourville Brick Company was incorporated...

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