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JOHN B. CANEPA COMPANY v. COMMISSIONER

Docket No. 95340.

22 T.C.M. 1770 (1963)

T.C. Memo. 1963-337

The John B. Canepa Company v. Commissioner.

United States Tax Court.

Filed December 24, 1963.

Attorney(s) appearing for the Case

Jack B. Moore and Howard G. Krane for the petitioner. Charles B. Wolfe, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined a deficiency of $10,725 in the petitioner's income tax for the year 1957.

The only issue is whether certain payments made in 1957 to the widow of a deceased officer of the petitioner are deductible.

Findings of Fact

Some of the facts have been stipulated and are so found.

The petitioner is an Illinois corporation having its principal place of...

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