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UNION PLUMBING & HEATING INC. v. COMMISSIONER

Docket No. 88268.

21 T.C.M. 281 (1962)

T.C. Memo. 1962-50

Union Plumbing & Heating Inc. v. Commissioner.

United States Tax Court.

Filed March 13, 1962.

Attorney(s) appearing for the Case

Irving C. Evers, Esq., 8 E. Palisade Ave., Englewood, N. J., for the petitioner. Arthur Pelikow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in income tax against petitioner corporation, Union Plumbing & Heating Inc., as follows:

  Year                   Deficiency

  1955.................. $3,954.00
  1956..................  4,009.38
  1957..................  4,317.64

In each of the years the Commissioner made adjustments for "(a) Entertainment and travel" and "(b) Insurance expense....

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