CAPITOL-BARG DRY CLEAN. CO. v. COMMISSIONER OF INT. REV.

No. 9114.

131 F.2d 712 (1942)

CAPITOL-BARG DRY CLEANING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 2, 1942.


Attorney(s) appearing for the Case

Robert S. Marx, of Cincinnati, Ohio (Robert S. Marx, Frank E. Wood, Milton H. Schmidt, and Nichols, Wood, Marx & Ginter, all of Cincinnati, Ohio, on the brief), for petitioner.

Arthur Manella, Spec. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur Manella, Spec. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.


HICKS, Circuit Judge.

Petition by the Capitol-Barg Dry Cleaning Company, a corporation, to review a decision of the Board of Tax Appeals determining a deficiency in the income tax of petitioner for the year 1937 in the amount of $2,283.97. The alleged deficiency resulted from the disallowance by the Board of $9,010 of compensation paid to William F. Hummel, secretary and general manager, and to J. D. Shanman, assistant secretary and manager of the retail department...

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