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TWIN CITY TILE & M. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8133.

32 F.2d 229 (1929)

TWIN CITY TILE & MARBLE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 25, 1929.

Attorney(s) appearing for the Case

Clark R. Fletcher, of Minneapolis, Minn. (E. P. Allen and Thomas Vennum, both of Minneapolis, Minn., and Monte Appel, of Washington, D. C., on the brief), for appellant.

John Vaughan Groner, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, and Thomas P. Dudley, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before STONE and VAN VALKENBURGH, Circuit Judges, and PHILLIPS, District Judge.

STONE, Circuit Judge.

This is a petition to review the determination of the Board of Tax Appeals denying certain allowances claimed on account of salaries paid by the petitioner in the years 1919, 1920, and 1921.

This controversy involves the proper construction of section 234(a)(1) of the Revenue Acts of 1918 (40 Stat. 1077), and 1921 (42 Stat. 254), which provide that in computing the net income of a corporation there shall be allowed to the corporation...

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