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CLEVELAND TRENCHER COMPANY v. COMMISSIONER

Docket No. 14558-93.

72 T.C.M. 1144 (1996)

T.C. Memo. 1996-489

The Cleveland Trencher Company v. Commissioner.

United States Tax Court.

Filed October 30, 1996.

Attorney(s) appearing for the Case

Metin Aydin (an officer), for the petitioner. Marc A. Shapiro, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge.

Respondent determined a deficiency of $56,609 in petitioner's income tax for the taxable year ended September 30, 1989. After concessions, the sole issue for decision is whether petitioner is entitled to a deduction for $168,099 of commission expense that respondent disallowed.

FINDINGS OF FACT

Some of the facts have been stipulated and are...

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