Legal Opinion · Dissent
E. Wagner & Son v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 22, 1937No. 8415Published
1DissentMathews, Circuit Judge
The Board of Tax Appeals had two questions before it. The first was: What salaries or compensation would have been reasonable salaries or compensation for personal services actually rendered by petitioner’s officers, E. Wagner and Otto H. Wagner, in 1929?
The Board found that reasonable salaries or compensation for such services would have been $4,000 and $10,000, respectively. I agree with my associates that this finding is supported by substantial evidence and is, therefore, conclusive.
The other question before the Board was: What interest accrued in 1929 on indebtedness owing by petitioner ?
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
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