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SPILLMAN ENGINEERING CORPORATION v. COMMISSIONER

Docket No. 7161.

5 T.C.M. 949 (1946)

Spillman Engineering Corporation v. Commissioner.

United States Tax Court.

Entered October 31, 1946.

Attorney(s) appearing for the Case

Robert J. Bird, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined the follow-deficiencies for the fiscal year ended November 30, 1942:

  Income Tax    Declared Value Excess-Profits Tax    Excess Profits Tax

  $6,635.21    $2,831.04    $2,868.70

The only issue in the case is whether the Commissioner erred in disallowing a deduction of $24,288.25 for commissions paid to J. D. McCarty pursuant to a contract.

Findings of Fact

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