SIBLEY, Circuit Judge.
On income tax returns for 1939 and 1940 the Commissioner disallowed as business expenses salaries of $261.25 per month paid Mrs. Carrie S. Frost and $166.25 per month paid Mrs. Dorsey W. Brown as First and Second Vice-President of the petitioner. The Tax Court found that Mrs. Frost rendered personal services reasonably worth $1,000 per year, but Mrs. Brown rendered none. These conclusions are contended to be erroneous under the proven facts...
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