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WASATCH CHEMICAL CO. v. COMMISSIONER

Docket No. 87543.

37 T.C. 817 (1962)

WASATCH CHEMICAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 24, 1962.

Attorney(s) appearing for the Case

A.M. Ferro, Esq., for the petitioner.

Edward H. Boyle, Esq., for the respondent.

OPINION.

FAY, Judge:

The Commissioner determined deficiencies in petitioner's income tax for the taxable years 1954, 1955, and 1956 in the amounts of $19,999.75, $21,534.64, and $19,085.54, respectively. At the hearing of this case the petitioner conceded the deficiency for the year 1954, thereby leaving for our consideration only the years 1955 and 1956. The basic issue to be decided is whether the petitioner is entitled to deductions for contributions...

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