Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves deficiencies in excess-profits taxes for the calendar years 1942 and 1943 in the respective amounts of $11,683.22 and $5,758.56.
The sole issue presented is the reasonableness of the salaries paid by petitioner to its two principal officers in the taxable years involved. Certain facts are stipulated and are so found. Facts found which have not been stipulated are found...
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