LE Pinkham Med. Co. v. Com'r of Internal Revenue

MAHONEY, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. It involves income taxes for the years 1936 and 1937. The sole issue is whether the amounts paid in these years to Aroline P. Gove, Treasurer, and Lydia P. Gove, Assistant Treasurer, are deductible as reasonable allowances for personal services actually rendered to the taxpayer under Section 23(a) of the Revenue Act of 1936, 49 Stat. 1648, Ch. 690, 26 U.S.C.A. Int.Rev.Acts, page 827, § 23(a). 1

The pertinent facts as found by the Board are as follows:

The taxpayer, a Maine corporation, with its…