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SCHIEFER ELECTRIC CO., INC. v. COMMISSIONER

Docket No. 7480.

5 T.C.M. 603 (1946)

Schiefer Electric Co., Inc. v. Commissioner.

United States Tax Court.

Entered July 18, 1946.

Attorney(s) appearing for the Case

Byron A. Johnson, Esq., 45 Exchange St., Rochester 4, N. Y., for the petitioner. J. Frost Walker, Jr., Esq., for the respondent.

Memorandum Findings of Fact

MURDOCK, Judge:

The Commissioner determined deficiencies for 1941 as follows:

  Income tax ............................    $ 528.83
  Declared value excess profits tax .....      198.03
  Excess profits tax ....................    1,615.14

The only issue for decision is whether the Commissioner erred in disallowing $4,302.40 of the compensation paid to the petitioner's president.

Findings of...

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