1. Home
  2. Browse Decisions
  3. F.2d
  4. 165 F.2d
  5. 165 F.2d 991 (1948)
 

GEM JEWELRY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 12010.

165 F.2d 991 (1948)

GEM JEWELRY CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied February 26, 1948.

Attorney(s) appearing for the Case

Harry Dow and Joel W. Cook, both of Houston, Tex., for petitioner.

Austin Hoyt, Sewall Key, George A. Stinson, Helen R. Carloss, and Harry Marselli, Sp. Assts. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

HOLMES, Circuit Judge.

This appeal involves income and excess profits taxes for the fiscal year that ended July 31, 1941. Two questions are presented: (1) Whether the Tax Court erred in sustaining the Commissioner's determination as to the deductions allowable as compensation for services of certain officers of the petitioner1; and (2) whether said court erred in sustaining the Commissioner's determination that the petitioner was not entitled...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases