DEXSIL CORP. v. COMMISSIONER

Docket No. 1349-93.

69 T.C.M. 2267 (1995)

T.C. Memo. 1995-135

Dexsil Corporation v. Commissioner.

United States Tax Court.

Filed March 28, 1995.


Attorney(s) appearing for the Case

Paul L. Behling, William J. Doyle, and Charles P. Reed, One Century Tower, New Haven, Conn., for the petitioner.

Meryl Silver, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in and an addition to the income tax of petitioner as follows:

Tax Year                Addition to Tax
Ended      Deficiency   Sec. 6651(a)(1)

9/30/89     $ 82,739          --
9/30/90      174,207        $8,710

After concessions, the issues for decision are whether deductions claimed by petitioner for salary...

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