Willmark Service System, Inc. v. Commissioner of Internal Revenue

HAYS, Circuit Judge.

Willmark Service System, Inc. petitions for review of a decision of the Tax Court. The memorandum findings of fact and opinion of the Tax Court are not official ly reported. We affirm the determination of the Tax Court.

The issue on this petition is whether the taxpayer, a family corporation, is entitled to an income tax deduction of $18,444 for the fiscal year ending December 31, 1959, for payments made to Selma Bernstein, widow of one of the co-founders of the corporation. Petitioner claims that this deduction was proper under Sections 404(a) (5) and 162 of the Internal…