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PINE STATE BY-PRODUCTS, INC. v. COMMISSIONER

Docket Nos. 2276-71, 2277-71.

32 T.C.M. 665 (1973)

T.C. Memo. 1973-139

Pine State By-Products, Inc. v. Commissioner. York County Rendering Co. v. Commissioner.

United States Tax Court.

Filed June 26, 1973.

Attorney(s) appearing for the Case

Gerald Gillerman and Steven R. Kaye, 89 State St., Boston, Mass., for the petitioners. A.W. Dickinson, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the income tax of petitioner Pine State By-Products, Inc., in the amount of $15,287.67 for the taxable year ended December 31, 1967, and determined a deficiency in the amount of $3,940.74 in the income tax of petitioner York County Rendering Co. for its fiscal year ended January 31, 1968.

The issues for decision are (1) whether a $10,000 payment made by Pine...

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