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CASTLE FORD, INC. v. COMMISSIONER

Docket No. 10101-75.

37 T.C.M. 692 (1978)

T.C. Memo. 1978-157

Castle Ford, Inc. v. Commissioner.

United States Tax Court.

Filed April 24, 1978.

Attorney(s) appearing for the Case

Ronald H. Grossman and Robert E. Remmell, for the petitioner. David R. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

The respondent determined the following deficiencies in petitioner's Federal income tax:

  Year                   Deficiency

  1971 ................. $39,815.77
  1972 .................  44,789.57

The sole issue remaining for decision is the extent to which amounts paid by Castle Ford, Inc., to its president and sole shareholder constitute reasonable compensation for services...

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