Full text
LIBERTY MACHINE WORKS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
PER CURIAM:
Liberty Machine Works, Inc. seeks review of an adverse decision of the Tax Court in which tax deductions were denied with respect to a profit-sharing plan for its salaried and clerical employees. The facts which presented the issue and the reason for the determination by the Tax Court are set forth in its opinion. 62 T.C. 621. The decision of the Tax Court is correct and its judgment is
Affirmed.