WILLMARK SERVICE SYSTEM, INC. v. C. I. R.

No. 22, Docket 30376.

368 F.2d 359 (1966)

WILLMARK SERVICE SYSTEM, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided October 26, 1966.


Attorney(s) appearing for the Case

Charles L. Kades, New York City (Clarence Fried and Joseph A. McCue, Attys., and W. Carter Bowles, Jr., New York City, of counsel on the brief), for petitioner.

Morton K. Rothschild, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SMITH, HAYS and FEINBERG, Circuit Judges.


HAYS, Circuit Judge.

Willmark Service System, Inc. petitions for review of a decision of the Tax Court. The memorandum findings of fact and opinion of the Tax Court are not officially reported. We affirm the determination of the Tax Court.

The issue on this petition is whether the taxpayer, a family corporation, is entitled to an income tax deduction of $18,444 for the fiscal year ending December 31, 1959, for payments...

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