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EDWARD H. ELLIS, INC. v. COMMISSIONER

Docket No. 111814.

1 T.C.M. 995 (1943)

Edward H. Ellis, Inc. v. Commissioner.

United States Tax Court.

Entered April 29, 1943.

Attorney(s) appearing for the Case

Lynwood Lord, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies of $19,728.60 in income tax and $5,556.06 in excess-profits tax of the petitioner for the year 1936.

Two errors are alleged: (1) The allowance as depreciation of $38,640.31 in lieu of $95,718.90 claimed on the return; and (2) the disallowance of $12,000 out of $24,000 claimed as a deduction for salary paid petitioner's president...

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