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UNIVERSITY PROPERTIES, INC. v. COMMISSIONER

Docket No. 3557-64.

45 T.C. 416 (1966)

UNIVERSITY PROPERTIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1966.

Attorney(s) appearing for the Case

DeWitt Williams, for the petitioner.

Walter John Howard, Jr., for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income taxes for its fiscal years ended October 31, 1961 and 1962, in the respective amounts of $40,114.29 and $38,573.53.

The issue for decision is whether payments in the amounts of $80,000 made by petitioner to the board of regents of the University of Washington in each of the taxable years involved, pursuant to a supplemental...

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