C. Arthur Weaver Co. v. Commissioner

C. Arthur Weaver Company, Incorporated v. Commissioner.

C. Arthur Weaver Co. v. Commissioner

Docket No. 95052.

United States Tax Court

T.C. Memo 1963-279; 1963 Tax Ct. Memo LEXIS 67; 22 T.C.M. (CCH) 1421; T.C.M. (RIA) 63279;

October 10, 1963

C. Hobson Goddin, for the petitioner. Douglas O. Tice, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $1,109.38. The issue for decision is whether a payment of $3,697.95 made by petitioner on March 14, 1960, as a contribution to a…