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KENNEDY NAME PLATE CO. v. COMMISSIONER OF INT. REV.

No. 11804.

170 F.2d 196 (1948)

KENNEDY NAME PLATE CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

October 28, 1948.

Attorney(s) appearing for the Case

Preston D. Orem, of Los Angeles, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, A. F. Prescott, S. Dee Hanson, and Maurice P. Wolk, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, Chief Judge and HEALY, Circuit Judge.

HEALY, Circuit Judge.

This is a petition to review a decision of the Tax Court upholding deficiency assessments in income taxes, declared value excess profits taxes, and excess profits taxes of the petitioning taxpayer for the years ending June 30, 1941, and June 30, 1942.

The Court allowed the taxpayer to deduct only a portion of the total sum paid to its president and secretary, Hayek and Kennedy, as salaries, bonuses and other compensation for the years...

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