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CROWN SMELTING COMPANY v. COMMISSIONER

Docket No. 12281.

6 T.C.M. 1096 (1947)

Crown Smelting Company v. Commissioner.

United States Tax Court.

Entered October 8, 1947.

Attorney(s) appearing for the Case

Edw. D. McLaughlin, Esq., for the petitioner. William H. Best, Jr., Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $4,739.88 in excess profits tax for 1944. One of the adjustments which he made was to add to income, as shown by the return, $4,059. He has conceded in his brief that he erred in that respect. Another adjustment which he made was to disallow as a deduction, and add to income for 1944, $715.28 which he disallowed as "Excessive bonus paid to Claude H. Fryberg". The only issue for...

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