H. A. Caesar & Co. v. United States

WILLIAMS, Judge.

The plaintiff, a partnership, composed of Henry A. Caesar, Harry I. Caesar, and Charles Brodmerkel, Jr., duly filed its partnership income and profits tax returns for the fiscal year ended November 30, 1917, and paid the taxes shown to be due thereon. In the returns no- deductions were claimed or made for salaries. On June 11, 1923, the two surviving partners filed a claim for refund for the year 1917 on behalf of the partnership for deductions to cover partners’ salaries for the year. The Commissioner of Internal Revenue allowed the deductions claimed and determined an…