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FLOMAC, INC. v. COMMISSIONER

Docket No. 19489-85.

53 T.C.M. 305 (1987)

T.C. Memo. 1987-122

Flomac, Inc. v. Commissioner.

United States Tax Court.

Filed March 4, 1987.

Attorney(s) appearing for the Case

John L. Druguet (an officer), 1143 Waterview Point, Lakeland, Fla., for the petitioner. Keith H. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined that a deficiency in income tax in the amount of $10,161.53 and an addition to tax under section 6651(a)(1)2 in the amount of $508.08 are due from Flomac, Inc. for the taxable year ending January 31, 1982. After concessions, the only issues for decision are: (1) whether petitioner is entitled to a deduction for a payment to the trustees of its pension...

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