Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves deficiencies in declared value excess-profits tax and excess-profits tax in the respective amounts of $688.54 and $3,858.63 for the taxable year ended November 30, 1944. The sole contested issue is whether the respondent erred in disallowing a claimed deduction of $5,000 on account of salary paid to L. B. Jenkins and $1,500 on account of salary paid to Mary Tapp Jenkins, president...
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