Dickgiesser v. Commissioner

Charles J. Dickgiesser v. Commissioner.

Dickgiesser v. Commissioner

Docket No. 7636.

United States Tax Court

1946 Tax Ct. Memo LEXIS 241; 5 T.C.M. (CCH) 186; T.C.M. (RIA) 46066;

March 15, 1946

Charles M. Copeland, Esq., 605 Second National Bank Bldg., New Haven 9, Conn., for the petitioner. J. T. Haslam, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves a deficiency of $14,968.69 in income tax for 1941, determined, in fact, by disallowing as a business expense of petitioner, alleged salaries and wages paid in the amount of $23,463.32, to…