Clínica Dr. Mario Julia, Inc. v. Secretary of Treasury

On September 14, 1951, the Secretary of the Treasury determined and notified the Clínica Dr. Mario Juliá, Inc. certain deficiencies in the income tax paid, or to be paid, by plaintiff clinic during the taxable years 1943 to 1948 inclusive. The deficiencies thus notified, which involve the sum of $107,927.25 plus interest thereon, refer to the following deductions which were disallowed by the defendant Secretary of the Treasury:(1) Expenses incurred in salaries and compensation to four physicians who rendered services to plaintiff taxpayer and five other employees of plaintiff. Defendant’s…