Lucky Stores, Inc. and Subsidiaries - Page 1

                                   107 T.C. No. 1                                     


                               UNITED STATES TAX COURT                                


                LUCKY STORES, INC., AND SUBSIDIARIES, Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No.  4446-93.                 Filed August 6, 1996.             


                    P made contractually required monthly                             
               contributions to 29 collectively bargained defined                     
               benefit pension plans.  For its fiscal year ended                      
               February 2, 1986, P obtained an extension of the time                  
               within which to file its Federal income tax return to                  
               October 15, 1986.  On its return P deducted, in                        
               addition to the 12 monthly contributions based on                      
               employee hours worked during the fiscal year, monthly                  
               contributions based on hours worked during months                      
               intervening between the last day of the fiscal year and                
               the extended due date of the return.  Held:  the                       
               contributions based on hours worked after the close of                 
               the fiscal year and before October 15, 1986, were not                  
               on account of P's February 2, 1986 fiscal year, as                     
               required by sec. 404(a)(6), I.R.C., and are therefore                  
               not deductible in that year.                                           







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