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EAGLE OFFICE EQUIPMENT CO., INC. v. COMMISSIONER

Docket No. 8739.

5 T.C.M. 967 (1946)

Eagle Office Equipment Co., Inc. v. Commissioner.

United States Tax Court.

Entered November 13, 1946.

Attorney(s) appearing for the Case

Ralph M. Andrews, Esq., 238 Main St., Buffalo 2, N. Y., and Robert R. Barrett, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies in the petitioner's tax for its fiscal year ended May 31, 1942:

  Income tax ...........................   $4,783.50
  Declared value excess profits tax ....    1,742.68
  Excess profits tax ...................    8,535.64

The only issue for decision is whether the Commissioner erred in disallowing a part of the deduction claimed for salary and...

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