Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's 1962 and 1963 income tax in the amounts of $649.82 and $1,935.30, respectively. The sole question is whether he erred in his disallowance of deductions for officer's compensation to the extent of $2,800 for 1962 and $6,451 for 1963.
Petitioner is a corporation that was organized originally to operate a Chevrolet automobile agency in Kingston...
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