STERNO, INC. v. COMMISSIONER

Docket No. 66661.

18 T.C.M. 1149 (1959)

T.C. Memo. 1959-241

Sterno, Inc. (Formerly S. Sternau & Co., Inc.) v. Commissioner.

United States Tax Court.

Filed December 30, 1959.


Attorney(s) appearing for the Case

Karl W. Windhorse, Esq., 125 Park Avenue, New York, N. Y., for the petitioner. Victor H. Frank, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income and excess profits tax against the petitioner for the taxable year 1951 in the amount of $12,570.66. The issue is whether the amount paid by petitioner as commissions to a related sales company represented reasonable compensation for the services rendered.

Findings of Fact

Some of the facts have been stipulated and are found as stipulated...

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