This proceeding involves deficiencies in excess profits taxes for the taxable years ending September 30, 1942 and 1943, in the respective amounts of $8,320.11 and $12,366.94.
The issues presented are: (1) Whether the deduction of $14,730.28 as officers' salaries accrued and claimed as a deduction in 1935, but which were not paid until 1936, was abnormal in class or amount under section 711 (b) (1) (J) and (K) for 1936, where respondent determined that petitioner's...
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