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MANSUSS REALTY CO. INC. v. COMMISSIONER

Docket No. 109134.

1 T.C. 932 (1943)

MANSUSS REALTY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 14, 1943.

Attorney(s) appearing for the Case

Howe P. Cochran, Esq., and Margaret F. Luers, Esq., for the petitioner.

William G. Ruymann, Esq., for the respondent.

OPINION:

KERN, Judge:

The Commissioner determined deficiencies in petitioner's corporation income and excess profits taxes for the year 1938 in the total amount of $568.82. Petitioner contends the Commissioner erred in the application of the provisions of section 24 (c) of the Revenue Act of 1938 to its deduction of a certain salary item accrued by petitioner in 1938. This deduction was in the amount of $2,000 and was claimed by petitioner for salary...

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