First National Bank of Rock Rapids v. Commissioner
6 B.T.A. 816
United States Board of Tax Appeals·Decided April 13, 1927·No. Docket No. 687·Published·Cited by 1 cases
Opinion
OPINION.
We have considered the evidence and are of the opinion that the amounts of $655.25 and $714 were payments of compensation for services rendered and are deductible in the year when paid.
Judgment will be entered for the petitioner on the issues raised after 15 days’ notice, under Rule 50.
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First National Bank of Rock Rapids v. Commissioner, 6 B.T.A. 816 (bta 1927).
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Related
First Nat'l Bank v. Commissioner
6 B.T.A. 816 (Board of Tax Appeals, 1927)