LELLYETT & ROGERS, INC. v. COMMISSIONER

Docket No. 8310.

5 T.C.M. 884 (1946)

Lellyett & Rogers, Inc. v. Commissioner.

United States Tax Court.

Entered October 18, 1946.


Attorney(s) appearing for the Case

John M. Barksdale, Esq., 520 Stahlman Bldg., Nashville, Tenn., for the petitioner. Frank M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

The respondent determined deficiencies in income tax and excess profits tax for 1941 in the respective amounts of $832.79 and $295.12. The petitioner alleges that the respondent erred in disallowing $3,000.82 of the amount taken as a deduction for officers' salaries, and in disallowing a business expense deduction of $183.88 paid for dues at a golf club. Other errors alleged in the petition were abandoned...

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