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MANSUSS REALTY CO. v. COMMISSIONER OF INTERNAL REV.

No. 213.

143 F.2d 286 (1944)

MANSUSS REALTY CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 13, 1944.

Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C. (Margaret F. Luers, and Betty Cochran Stockvis, both of Washington, D. C., of counsel), for petitioner Mansuss Realty Co. Inc.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Melva M. Graney, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The Commissioner of Internal Revenue disallowed a deduction of $1,900 taken by the taxpayer Mansuss Realty Co., Inc., as an accrued office salary due its president Jacob Sussman for the year 1938 and paid to him on March 16, 1939. Jacob Sussman and his wife, who owned all the stock of the taxpayer, filed a joint income tax return on March 15, 1939, in which they did not report the $1,900 salary as income received during 1938 but, on...

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