J. ALBERT & SONS, INC. v. COMMISSIONER

Docket No. 25024.

10 T.C.M. 86 (1951)

J. Albert & Sons, Inc. v. Commissioner.

United States Tax Court.

Entered January 26, 1951.


Attorney(s) appearing for the Case

Nathan Wald, Esq., 1170 Broadway, New York, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined an income tax deficiency of $894.42 and an excess profits tax deficiency of $2,553.17 against the petitioner for the fiscal year ended January 31, 1946. The issue is whether the respondent properly disallowed as excessive $6,600 paid as officers' salaries by the petitioner for the taxable year.

Findings of Fact

The petitioner was a corporation organized under...

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