1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 287 (1979)
 

WALT WILGER TIRE CO., INC. v. COMMISSIONER

Docket No. 4456-76.

38 T.C.M. 287 (1979)

T.C. Memo. 1979-66

Walt Wilger Tire Co., Inc. and J.W. Brewer Tire Co., Inc. Successor in Interest to Walt Wilger Tire Co., Inc. v. Commissioner.

United States Tax Court.

Filed February 28, 1979.

Attorney(s) appearing for the Case

John P. Dwyer, Bank of New Mexico Bldg., Albuquerque, N.M. for the petitioner. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's income taxes for the years 1972 and 1973 in the amounts of $13,988.12 and $4,888.28, respectively.

The sole issue for decision is whether petitioner's contributions to its profit-sharing plan were timely made under section 404 (a)(6) 1and, therefore, deductible during...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases