Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income taxes for the fiscal year ended March 31, 1939, in the amount of $614.87, the amount of the deficiency determined; and for the fiscal year ended March 31, 1940, in the amount of $694.83, the amount of the deficiency determined. Two questions are presented, first, the reasonableness of a salary paid the petitioner's president, and, second, whether the Commissioner erred in disallowing...
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