Memorandum Findings of Fact and Opinion
The respondent determined deficiencies of $3,702.34 and $1,243.78 in the petitioner's income tax and excess-profits tax liability, respectively, for the year 1939.
The single issue is whether certain payments made by the petitioner in the taxable year to various of its employees and to the estates of two deceased employees were allowable deductions from the petitioner's gross income as additional compensation or were...
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