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LOCKPORT STONE COMPANY, INC. v. COMMISSIONER

Docket No. 109836.

2 T.C.M. 290 (1943)

Lockport Stone Company, Inc. v. Commissioner.

United States Tax Court.

Entered June 17, 1943.

Attorney(s) appearing for the Case

Raymond A. O'Connor, C. P. A., for the petitioner. Henry J. Merry, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

A deficiency has been determined in income tax for the year 1939 in the amount of $69.99 and an excess profits tax deficiency for the same period was found in the sum of $35.74. This proceeding has been instituted to test the correctness of that determination. Two issues are raised. One has to do with the deduction of an officer's salary and the other the time of accruing a judgment rendered against petitioner as the outgrowth...

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