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DAVID R. WEBB CO. v. COMMISSIONER

Docket No. 14123-78.

77 T.C. 1134 (1981)

DAVID R. WEBB COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 19, 1981.

Attorney(s) appearing for the Case

Richard E. Schneyer, for the petitioner.

Robert D. Kaiser, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal income taxes of $3,048 for 1973 and $1,407 for 1974. After the settlement of some of the issues, the sole issue for decision is whether payments by the petitioner in 1973 and 1974 pursuant to the petitioner's assumption of an unfunded pension liability of a predecessor corporation were ordinary and necessary business...

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