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JOSEPH J. HARRIS, INC. v. COMMISSIONER

Docket No. 5637.

5 T.C.M. 480 (1946)

Joseph J. Harris, Inc. v. Commissioner.

United States Tax Court.

Entered June 5, 1946.

Attorney(s) appearing for the Case

Sydney A. Gutkin, Esq., 744 Broad St., Newark 2, N. J., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined the following deficiencies for the fiscal year ended July 31, 1941: income tax $2,189.19; declared value excess profits tax $1,565.87; and excess profits tax $2,003.45. The deficiencies resulted from the disallowance of certain deductions, two of which are not contested.

The first issue relates to two deductions taken by the petitioner corporation for salary and interest...

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