John C. Nordt Co. v. Commissioner
United States Tax Court
1. Held, an amount of $ 3,046.32 paid by petitioner John C. Nordt Co., Inc., to Bertha C. Nordt during 1959 was for reasonable, current, and past services rendered by Bertha to the corporation, and is deductible by the corporation under section 162 (a) (1), I.R.C. 1954. 2. Held, the payments of $ 7,000 and $ 5,000 made by the corporation in 1960 and 1961, respectively, to surviving kin of an employee of the corporation satisfy all the requirements of ordinary and necessary…
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1. Held, an amount of $ 3,046.32 paid by petitioner John C. Nordt Co., Inc., to Bertha C. Nordt during 1959 was for reasonable, current, and past services rendered by Bertha to the corporation, and is deductible by the corporation under section 162 (a) (1), I.R.C. 1954. 2. Held, the payments of $ 7,000 and $ 5,000 made by the corporation in 1960 and 1961, respectively, to surviving kin of an employee of the corporation satisfy all the requirements of ordinary and necessary business expenses of the corporation, and are deductible by the corporation under section 404 (a) (5), I.R.C. 1954. 3.…
1Opinion of the Court
Aeundell, Judge:
Respondent determined deficiencies in income tax in amounts as follows:
Docket No. Petitioner Calendar year Deficiency 578-64 578-64 5951-64 1153-65 1164-66 John C. Nordt Co., Inc_. John C. Nordt Co., Inc.. John C. Nordt Co., Inc_. Bertha C. Nordt_ Frieda C. Nordt_ 1959 1960 1961 1961 1961 $538.79 2,084.23 1,500.00 160.76 228.18
In docket No. 1153-65, Bertha claims an overpayment for 1961 instead of a deficiency.
Three issues are involved:
1. Did the respondent err in disallowing $1,846.32 of the $3,046.32 compensation paid by John O. Nordt Co., Inc., to Bertha C. Nordt during the…
2Cases cited12 opinions
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Commissioner of Internal Revenue v. Fifth Avenue Coach Lines, Inc., Fifth Avenue Coach Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- General Smelting Co. v. CommissionerUnited States Tax Court · 1944
- Fifth Ave. Coach Lines,Inc. v. CommissionerUnited States Tax Court · 1959
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- John C. Nordt Co. v. CommissionerUnited States Tax Court · 1966
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