LOESCH & GREEN CONST. CO. v. COMMISSIONER OF INT. REV.

No. 11932.

211 F.2d 210 (1954)

LOESCH & GREEN CONST. CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

March 2, 1954.


Attorney(s) appearing for the Case

L. F. Loux, Cleveland, Ohio (Orgill, Maschke, Wickham & Loux, Cleveland, Ohio, of counsel), for petitioner.

L. W. Post, Washington, D. C. (H. Brian Holland, Ellis N. Slack, Alonzo W. Watson, Jr., Washington, D. C., on the brief), for respondent.

Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.


PER CURIAM.

Petitioner, a corporation, sought to deduct in its tax returns, the amount of salaries paid to its officers during certain calendar years as reasonable compensation disbursed for business expenses. The Commissioner disallowed a substantial amount and determined deficiencies. Thereafter, on review before the Tax Court, an increase in the amount of salaries above that allowed by the Commissioner, but substantially less than the amounts actually paid to the...

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