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VESUVIUS CRUCIBLE COMPANY v. COMMISSIONER OF INTERNAL REVENUE

No. 15475.

356 F.2d 948 (1966)

VESUVIUS CRUCIBLE COMPANY, a Pennsylvania Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided February 2, 1966.

Attorney(s) appearing for the Case

Charles Covert Arensberg, Pittsburgh, Pa. (Patterson, Crawford, Arensberg & Dunn, Pittsburgh, Pa., on the brief), for petitioner.

Jonathan S. Cohen, Dept. of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, HASTIE and SMITH, Circuit Judges.

PER CURIAM.

The tax problem here presented is whether the taxpayer corporation was entitled to deduct from its income for 1957 payments totaling $18,000. which it made during that year to the widow of its deceased president. If the payments qualify as an ordinary and necessary business expense they are of course so deductible under Section 162 of the 1954 Revenue Code. That question is one of fact. Commissioner v. Heininger, 320 U.S. 467

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