ARCADE CO. v. UNITED STATES

DAVIES, District Judge.

Findings of Fact

1. On December 15, 1943, the plaintiff corporation filed its income and excess profits tax return for the period from January 1, 1943, to September 30, 1943, and claimed therein as deductions for ordinary and necessary business expenses, under Section 23 of the Internal Revenue Code, 26 U.S.C.A. § 23, the following fees paid by it in the following amounts:

         Accounting fees —  $1,000...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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