Legal Opinion
Times Publishing Company v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 13, 1950No. 10215_1PublishedCited by 13 opinions
1Per curiam
The sole question involved in this case is whether certain payments made by the taxpayer in 1944 and 1945 to the “Erie Times Employees’ Benefit and Pension Fund,” a fund established by the taxpayer’s employees, were deductible from the taxpayer’s gross income under Section 23(a) or Section 23 (p) of the Internal Revende Code, 26 U.S.C.A. § 23(a, p). The Tax Court held that the payments in question were not deductible for income tax purposes. After examining the record we find ourselves in full accord with the reasoning and conclusions contained in the opinion of the Tax Court filed by Judge…
2Cited by13 opinions
- Albertson's, Inc. v. CommissionerUnited States Tax Court · 1990
- Wesley Heat Treating Co. v. CommissionerUnited States Tax Court · 1958
- Russell Manufacturing Company v. United StatesUnited States Court of Claims · 1959
- T. J. Moss Tie Co. v. CommissionerUnited States Tax Court · 1952
- Mississippi River Fuel Corporation v. Gustave F. Koehler, Mississippi River Fuel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
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