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J. J. HART, INC. v. COMMISSIONER

Docket No. 9154.

9 T.C. 135 (1947)

J. J. HART, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1947.

Attorney(s) appearing for the Case

Benjamin H. Booth, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

The Commissioner has determined a deficiency of $2,480.71 in petitioner's income tax for the year 1941 and of $3,131.95 in excess profits tax for the same year. The deficiencies are due to the addition to net income as disclosed by petitioner's return of an unallowable deduction designated by the Commissioner as "(a) Compensation of officers $14,000.00." This adjustment is explained in the deficiency notice as follows:

(a) Compensation of officers deducted in...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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