Duro Persian Mfg. Co. v. Commissioner

Duro Persian Manufacturing Co., Inc. v. Commissioner.

Duro Persian Mfg. Co. v. Commissioner

Docket No. 5610.

United States Tax Court

1945 Tax Ct. Memo LEXIS 153; 4 T.C.M. (CCH) 640; T.C.M. (RIA) 45212;

June 21, 1945

Benjamin Gold, Esq., for the petitioner. Robert S. Garnett, Esq., for the respondent.

DISNEY

Memorandum Opinion

DISNEY, Judge: This case involves income tax for the taxable year ending March 31, 1941. Deficiency was determined in the amount of $1,647.61, all of which is in issue. The only question presented is whether the petitioner properly deducted an officer's salary as ordinary and…