Memorandum Opinion
ARUNDELL, Judge:
The Commissioner determined a deficiency in income taxes for the taxable year ended December 31, 1943, in the amount of $3,578.54.
The only issue raised in this proceeding is the reasonableness of the deductions claimed by the petitioner in 1945 as compensation paid in that year to its two principal officers, which amount is determinative of the petitioner's net loss carry-back from 1945 to 1943. At the hearing...
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