MOSBY HOTEL CO. v. COMMISSIONER

Docket No. 48058.

13 T.C.M. 996 (1954)

T. C. Memo. 1954-182

The Mosby Hotel Co. v. Commissioner.

United States Tax Court.

Filed October 22, 1954.


Attorney(s) appearing for the Case

Elmer E. Fox, C. P. A., and Robert C. Foulston, Esq., for the petitioner. Marvin E. Hagen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1948 and 1949 in the amounts of $1,900 and $2,487.20, respectively.

The issues here presented are: (1) Did the Commissioner err in denying and reducing by $7,000 the total amount claimed by petitioner as a deduction in 1949, which total amount petitioner paid Nellie M. Mosby for her services in that year as its president...

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