GORDY TIRE COMPANY v. UNITED STATES

No. 172-59.

296 F.2d 476 (1961)

GORDY TIRE COMPANY v. UNITED STATES.

United States Court of Claims.

December 6, 1961.


Attorney(s) appearing for the Case

Randolph W. Thrower, Atlanta, Ga., for plaintiff. Michael J. Egan, Jr., and Sutherland, Asbill & Brennan, Atlanta, Ga., were on the briefs.

Earl L. Huntington, with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. James P. Garland and Philip R. Miller, Washington, D. C., were on the brief.


WHITAKER, Judge.

The question presented in this case is, whether or not the Commissioner of Internal Revenue was justified in disallowing as a deduction the salaries paid plaintiff's president and secretary-treasurer, and deducted by plaintiff in computing its Federal income taxes for the years 1954 and 1955, and allowing, instead, a salary for plaintiff's president of considerably less than one-half of the salary paid, and a lesser amount than that paid for plaintiff...

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