Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax of petitioner for the year 1959 in the amount of $9,499.29. The issue is whether petitioner is entitled to deduct $18,444 paid by it in 1959 to the widow of a deceased officer-stockholder.
Findings of Fact
Petitioner is a corporation with its principal office at 250 West 57th Street, New York, New York. Its corporate income tax return for the year 1959 was...
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