Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a deficiency in the income tax of the petitioner for its taxable fiscal year ended April 30, 1955, in the amount of $1,062.95. The sole issue for decision is whether all or any portion of the sum of $12,750, paid by the petitioner corporation in the taxable year to an individual who had formerly been one of its executive employees, represented additional compensation to such employee...
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