Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax in the amount of $431.95, for the fiscal year ended April 30, 1941. The only question is the amount which represents a reasonable allowance for compensation for personal services of two officers, husband and wife. Respondent disallowed $3,030.30, the total deducted for officers' salaries, $1,515.15 being the total salaries paid to each.
The...
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