L. E. PINKHAM MED. CO. v. COM'R OF INTERNAL REVENUE

No. 3764.

128 F.2d 986 (1942)

LYDIA E. PINKHAM MEDICINE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

June 26, 1942.


Attorney(s) appearing for the Case

Joseph W. Worthen, of Boston, Mass., for petitioner for review.

Samuel H. Levy, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Mamie S. Price, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. It involves income taxes for the years 1936 and 1937. The sole issue is whether the amounts paid in these years to Aroline P. Gove, Treasurer, and Lydia P. Gove, Assistant Treasurer, are deductible as reasonable allowances for personal services actually rendered to the taxpayer under Section 23(a) of the Revenue Act of 1936, 49 Stat. 1648, Ch. 690, 26 U.S.C.A. Int.Rev.Acts...

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