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OFFICE COMMUNICATIONS COMPANY, INC. v. COMMISSIONER

Docket No. 2768-70.

31 T.C.M. 33 (1972)

T.C. Memo. 1972-14

Office Communications Company, Inc. v. Commissioner.

United States Tax Court.

Filed January 17, 1972.

Attorney(s) appearing for the Case

Moyer P. Hendrix (president), 614 Nissen Bldg., Winston-Salem, N.C., for the petitioner. Steve C. Horowitz, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined the following deficiencies in petitioner's income taxes:

  Year                Deficiency

  1966 ...........     $1,839.08
  1967 ...........      1,964.85

The deficiencies are based upon respondent's determination in each year that part of the salary paid to petitioner's president and sole shareholder was not reasonable compensation and that amounts paid...

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