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ADVANCE ALUMINUM CASTINGS CORPORATION v. COMMISSIONER

Docket No. 9091.

6 T.C.M. 853 (1947)

Advance Aluminum Castings Corporation v. Commissioner.

United States Tax Court.

Entered July 14, 1947.

Attorney(s) appearing for the Case

Frank J. Albus, Esq., for the petitioner. Harold H. Hart, Esq., for the respondent.

Memorandum Opinion

HARLAN, Judge:

The respondent determined deficiencies in income and excess profits taxes as follows:

                                Excess Profits
  Year             Income Tax        Tax

  1940..........   $  1,809.62     $1,432.56
  1942..........     51,313.24      1,618.81

Two issues were raised by the pleadings. One involving a disallowance by the Commissioner of a claimed deduction for salaries and wages...

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