Riley v. Commissioner
United States Board of Tax Appeals
Salary paid by a married woman to her husband as general manager of her business is deductible as an ordinary and necessary business expense where the salary is reasonable compensation for the services rendered.
1Opinion of the Court
ANNA E. RILEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Riley v. Commissioner
Docket No. 61066.
United States Board of Tax Appeals
29 B.T.A. 160; 1933 BTA LEXIS 989;
October 24, 1933, Promulgated
Salary paid by a married woman to her husband as general manager of her business is deductible as an ordinary and necessary business expense where the salary is reasonable compensation for the services rendered.
F. J. V. Dakin, Esq., for the petitioner.
F. A. Surine, Esq., for the respondent.
ADAMS
OPINION.
ADAMS: This proceeding involves the redetermination of petitioner's income tax…
2Cases cited1 opinion
- Riley v. CommissionerUnited States Board of Tax Appeals · 1933