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H. NEWTON WHITTELSEY INC. v. COMMISSIONER

Docket No. 8642.

9 T.C. 700 (1947)

H. NEWTON WHITTELSEY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 15, 1947.

Attorney(s) appearing for the Case

Max Rockmore, Esq., and Sidney Meyers, Esq., for the petitioner.

Clay C. Holmes, Esq., for the respondent.

Respondent determined a deficiency of $7,844.91 in excess profits tax for the fiscal year ended November 30, 1942. The issues are (1) whether petitioner is a personal service corporation; (2) whether respondent erred in restoring to petitioner's taxable income $3,458.90 representing "vacation wages" of employees; and (3) whether certain amounts, aggregating $90, which were disallowed by respondent as contributions are deductible as...

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