Ware Knitters, Inc. v. United States

WHITAKER, Judge.

Plaintiff sues to recover the amount of income and excess profits taxes alleged to have been illegally exacted by reason of the disallowance of a deduction of salary it paid to its vice-president, Robert L. Nields, while, on leave of absence from plaintiff during World War II, he was employed by the Sikorsky Division of the United Aircraft Corporation, first, as a production pilot, and, later, as an experimental or test pilot.

Its deduction depends upon the proper construction of section 23(a)(1)(A) of the Internal Revenue Code of 1939, as amended, as applied to the facts of…