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R. J. M. COMPANY v. COMMISSIONER

Docket No. 2530.

5 T.C.M. 491 (1946)

The R. J. M. Company v. Commissioner.

United States Tax Court.

Entered June 13, 1946.

Attorney(s) appearing for the Case

Darius F. Johnson, Esq., and John T. Riley, Esq., 427 Title Insurance Bldg., Los Angeles, Calif., for the petitioner. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

In this proceeding deficiencies of $6,271.21 in income tax, $6,364.61 in declared value excess-profits tax, and $21,566.39 in excess-profits tax, all for the calendar year 1941, were determined by respondent. Two adjustments are contested by petitioner, the disallowance of $15,001.09 of an addition of $24,999.43 made to a reserve for bad debts and the disallowance of $30,677.76 of compensation of $45...

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