FORSYTH EMERGENCY SERVICES v. COMMISSIONER

Docket No. 7305-76.

68 T.C. 881 (1977)

FORSYTH EMERGENCY SERVICES, P.A., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 12, 1977.


Attorney(s) appearing for the Case

Charles Lynch, Jr., for the petitioner.

Gary F. Walker, for the respondent.


DAWSON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes based on the disallowance of deductions for amounts contributed to its pension plan:


       Year                               Deficiency

       1972 .........................     $16,786.41
       1973 .........................      20,880.40

At issue is whether the actual...

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