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ROTH OFFICE EQUIPMENT CO. v. GALLAGHER

No. 10643.

172 F.2d 452 (1949)

ROTH OFFICE EQUIPMENT CO. v. GALLAGHER.

United States Court of Appeals Sixth Circuit.

February 10, 1949.

Attorney(s) appearing for the Case

William G. Pickrel, of Dayton, Ohio (William G. Pickrel, of Pickrel, Schaeffer & Ebeling, all of Dayton, Ohio, on the brief), for appellant.

Louise Foster, of Washington, D. C. (Theron L. Caudle, Sewall Key, Robert N. Anderson and S. Dee Hanson, all of Washington, D. C., and Ray J. O'Donnell and William J. Dammarell, both of Cincinnati, Ohio, on the brief), for appellee.

Before HICKS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The appellant, The Roth Office Equipment Company, brought suit in the District Court to recover $27,703.12 representing deficiencies in income and excess profits taxes paid for the taxable years ended June 30, 1941 and June 30, 1942. The deficiencies were the result of a disallowance by the Commissioner of deductions taken for compensation paid to three officers of the Company for personal services, the Commissioner holding such payments unreasonable...

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