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SUPERIOR PATTERN AND MANUFACTURING COMPANY v. COMMISSIONER

Docket Nos. 64612 and 70272.

18 T.C.M. 343 (1959)

T.C. Memo. 1959-70

Superior Pattern and Manufacturing Company v. Commissioner.

United States Tax Court.

Filed April 13, 1959.

Attorney(s) appearing for the Case

Melvin S. Huffaker, Esq., and Pell Hollingshead, Esq., for the petitioner. Walter S. Hart, Esq., and Robert W. Siegel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

These consolidated proceedings involve deficiencies in income taxes of petitioner as follows:

Taxable Year Ended                 Deficiency
  Feb. 28, 1954.................   $58,603.70
  Feb. 28, 1955.................    32,415.28
  Feb. 29, 1956.................    20,316.97

The issue is whether the salaries paid by petitioner to its officers during the years in question were...

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