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FISHER & SANG, INC. v. COMMISSIONER

Docket No. 3687.

4 T.C.M. 281 (1945)

Fisher & Sang, Inc. v. Commissioner.

United States Tax Court.

Entered March 9, 1945.

Attorney(s) appearing for the Case

A. Howard Aaron, Esq., and John W. Sanborn, CPA, for the petitioner. Sidney B. Gambill, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent has determined deficiencies in income tax, declared excess profits tax, and excess profits tax for the year 1940 in the respective amounts of $5,429.56, $2,650.11, and $3,414.97. Petitioner agrees to certain adjustments but contests respondent's disallowance of part of the sum deducted as business expense for the fixed salaries of its two officers. The question presented requires determination...

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