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CHARLES E. SMITH & SONS CO. v. COMMISSIONER OF INT. REV.

No. 10819.

184 F.2d 1011 (1950)

CHARLES E. SMITH & SONS CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

October 20, 1950.

Attorney(s) appearing for the Case

Sol Goodman, Cincinnati, Ohio, Sol Goodman, Cincinnati, Ohio, on brief for petitioner.

S. Dee Hanson, Washington, D. C., Theron Lamar Caudle, Ellis N. Slack, and Harry Marselli, all of Washington, D. C., Charles Oliphant, John M. Morawski, Washington, D. C., on brief for respondent.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the Tax Court which (1) upheld a determination of the Commissioner finding that salaries paid to petitioner Hall C. Smith, president of the petitioner corporation, for the years ending July 31, 1942 and 1943, exceeded a reasonable compensation; (2) disallowed deductions of contributions made by the corporation during the taxable years to a pension trust established in 1942 by the corporation; and (3) held petitioner...

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