(Download) "Roth office Equipment Co. v. Gallagher" by United States Court Of Appeals Sixth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Roth office Equipment Co. v. Gallagher
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 10, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The appellant, The Roth Office Equipment Company, brought suit in the District Court to recover $27,703.12 representing deficiencies in income and excess profits taxes paid for the taxable years ended June 30, 1941 and June 30, 1942. The deficiencies were the result of a disallowance by the Commissioner of deductions taken for compensation paid to three officers of the Company for personal services, the Commissioner holding such payments unreasonable in part. The District Court approved the deductions in full for the year ended June 30, 1941, and in part for the year ended June 30, 1942, and allowed a recovery in the amount of $14,398.60. The appeal is from the disallowance of the remainder of Appellants claim for the year ended June 30, 1942, in the amount of $13,304.52.