Case Name: LIBERTY MACHINE WORKS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1975-07-24
Citations: 518 F.2d 554
Docket Number: No. 74-1901
Parties: LIBERTY MACHINE WORKS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: Before JONES, Senior Circuit Judge, HEANEY and BRIGHT, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 518
Pages: 554–554

Head Matter:
LIBERTY MACHINE WORKS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 74-1901.
United States Court of Appeals, Eighth Circuit.
Submitted April 17, 1975.
Decided July 24, 1975.
Urban C. Bergbauer, St. Louis, for appellant.
George G. Wolf, Atty., Tax Div., U. S. Dept, of Justice, Washington, D. C., for appellee.
Before JONES, Senior Circuit Judge, HEANEY and BRIGHT, Circuit Judges.
The Honorable Warren L. Jones, United States Court of Appeals for the Fifth Circuit, sitting by designation.

Opinion:
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.