ANDERSON v. COMMISSIONER

Docket No. 4423.

6 T.C. 956 (1946)

WILLIS B. ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 6, 1946.


Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., and J. Emmett Tunney, Esq., for the petitioner.

A. J. Friedman, Esq., for the respondent.


The respondent determined a deficiency in income tax against Willis B. Anderson for the year 1941 in the amount of $15,181.72.

The contested issues are (1) whether the income for the year 1941 of a business known as Standard Die Cast Die Co. is taxable in its entirety to the petitioner, and (2) determination of the amount allowable as a deduction for reasonable compensation for services paid in 1941 to Walter Anderson, an employee of the Standard Die Cast Die Co....

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