Hayner v. United States

The averments of the petition are stated in the opinion.

It is averred in the petition that the plaintiff, as. president of the George M. Hayner Co., received from said company .as salary, in the year 1918, the sum of $13,195.19. He made his individual income-tax return, including the amount stated as salary, and paid his tax on March 15, 1919. In its income and excess-profits tax return for 1918, the George M. Hayner Co. reported as expense the amount paid to plaintiff as salary. After the audit of the company’s return the Treasury Department, in a letter dated December 24, *1901923,…