1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 147 (1944)
 

HOFHEIMER'S, INCORPORATED v. COMMISSIONER

Docket No. 2258.

3 T.C.M. 147 (1944)

Hofheimer's, Incorporated v. Commissioner.

United States Tax Court.

Entered February 21, 1944.

Attorney(s) appearing for the Case

Charles L. Kaufman, Esq., 515 National Bank of Commerce Bldg., Norfolk, Va., for the petitioner. E. M. Woolf, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

This case was tried February 17, 1944, before Division No. 10, at Washington, D. C. The only issue tried was the correctness of the Commissioner's disallowance of the taxpayer's deduction for salaries to corporate officers. Of the deduction of $62,383.17 taken by the taxpayer the Commissioner disallowed $17,383.17, saying that it "represents excessive compensation for services...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases