ACME PIE COMPANY OF CLEVELAND v. COMMISSIONER

Docket No. 6529.

5 T.C.M. 760 (1946)

The Acme Pie Company of Cleveland, Ohio v. Commissioner.

United States Tax Court.

Entered August 30, 1946.


Attorney(s) appearing for the Case

R. F. Andes, Esq., 706 Griswold Bldg., Detroit 26, Mich., for the petitioner. W. W. Kerr, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1942 in the amount of $2,105.48, resulting from the disallowance, in part, of a deduction claimed for salaries paid to two of its principal officers, and an allowance for traveling expenses paid to one, and the disallowance of certain claimed deductions for ordinary and necessary business expenses.

Findings of Fact

Some...

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