Friedlander Corp. v. Commissioner
United States Tax Court
1. Business Deduction. -- Rotary Club dues of petitioner's president and majority stockholder held not deductible. 2. Salaries of Employees Disallowed in Part. -- Payment of salaries and bonuses paid to stockholder sons of administrative head of petitioner during period of employees' absence in military service, no replacements being required in the business, held properly disallowed in part by respondent. 3. Partnership. -- Respondent determined a deficiency against…
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1. Business Deduction. -- Rotary Club dues of petitioner's president and majority stockholder held not deductible. 2. Salaries of Employees Disallowed in Part. -- Payment of salaries and bonuses paid to stockholder sons of administrative head of petitioner during period of employees' absence in military service, no replacements being required in the business, held properly disallowed in part by respondent. 3. Partnership. -- Respondent determined a deficiency against petitioner on the theory that partnership made up of a portion of petitioner's stockholders was a sham. Petitioner seeks…
1Opinion of the Court
The Friedlander Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Friedlander Corp. v. Commissioner
Docket No. 23046
United States Tax Court
1953 U.S. Tax Ct. LEXIS 207; 19 T.C. 1197;
March 31, 1953, Promulgated
Decision will be entered under Rule 50.
1. Business Deduction. -- Rotary Club dues of petitioner's president and majority stockholder held not deductible.
2. Salaries of Employees Disallowed in Part. -- Payment of salaries and bonuses paid to stockholder sons of administrative head of petitioner during period of employees' absence in military service, no replacements…
Also in this document: Dissent.
2Cases cited1 opinion
- Friedlander Corp. v. CommissionerUnited States Tax Court · 1953