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ESTATE OF LEIDY v. COMMISSIONER

Docket Nos. 2025-74, 2026-74.

34 T.C.M. 1476 (1975)

T.C. Memo. 1975-340

Estate of John J. Leidy, Deceased, Leon H.A. Pierson, Edward A. Pierson, Personal Representatives v. Commissioner. Leidy Chemicals Corporation v. Commissioner.

United States Tax Court.

Filed November 13, 1975.

Attorney(s) appearing for the Case

Carl F. Bauersfeld, for the petitioners. Robert K. Dowd, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases, the respondent has determined the following deficiencies:

    Docket No.  Year             Amount

     2025-74    1970 ......... $ 2,920.68
     2026-74    1970 .........  20,688.11

One issue to be decided is whether medical expense payments by petitioner, Leidy Chemicals Corp., on behalf of its principal shareholder, John J. Leidy, now deceased...

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