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J. GORDON GAINES, INC. v. COMMISSIONER

Docket Nos. 24662, 29056.

10 T.C.M. 284 (1951)

J. Gordon Gaines, Inc. v. Commissioner.

United States Tax Court.

Entered March 2, 1951.

Attorney(s) appearing for the Case

William Patrick Clyne, Esq., for the petitioner. Norment Custis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

These consolidated cases involve deficiencies in income tax in the following fiscal years and amounts:

  Year ended November 30, 1945 ....    $  922.47
  Year ended November 30, 1946 ....    1,045.59
  Year ended November 30, 1947 ....    3,191.92

The only issues are: (1) whether the respondent properly disallowed as a deduction in each year part of the salary paid to the...

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