Legal Opinion
Ecco High Frequency Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided April 27, 1948No. 39, Docket 20541PublishedCited by 31 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The questions involved in this appeal from the Tax Court are: (1) Whether in computing net income for income tax, declared value excess profits tax, and. excess profits tax for the year 1941, there is substantial evidence to support the Tax Court’s finding that $40,000 instead of $56,000 claimed by the taxpayer was a properly deductible allowance under section 23 (a) of the Internal Revenue Code, 26 U.S.C.A., Int.Rev.Code, § 23 (a), for the personal services of Emil R. Capita who was its president, treasurer and only salaried officer during the years 1939, 1940…
2Cases cited4 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Chenango Textile Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- L. & C. Mayers Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
3Cited by31 opinions
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
- Golden Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
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