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SAIA ELECTRIC, INC. v. COMMISSIONER

Docket No. 2050-73.

33 T.C.M. 1357 (1974)

T.C. Memo. 1974-290

Saia Electric, Inc. v. Commissioner.

United States Tax Court.

Filed November 18, 1974.

Attorney(s) appearing for the Case

Theodore L. Jones and Kenneth Addison Duncan, for the petitioner. Paul H. Waldman, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in the corporation income tax of Saia Electric, Inc. for the taxable year ended February 28, 1969 in the amount of $106,282.68.

The sole issue for decision is whether respondent erred in determining that a portion of the deduction on Saia Electric, Inc.'s income tax return for compensation to its president and major...

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