Times Publishing Company v. Commissioner of Internal Revenue

Third Circuit

Times Publishing Company v. Commissioner of Internal Revenue

184 F.2d 376

Court of Appeals for the Third Circuit·Decided October 13, 1950·No. 10215_1·Published·Cited by 13 cases

Opinion

PER 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 Black, 13 T.C 329. We need add nothing to what is there said.

The decision of the Tax Court will accordingly be affirmed.

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PER 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 Black, 13 T.C 329. We need add nothing to what is there said.

The decision of the Tax Court will accordingly be affirmed.

Times Publishing Company v. Commissioner of Internal Revenue, 184 F.2d 376 (3d Cir. 1950).

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Opinion

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