Frost v. Commissioner

Board of Tax Appeals

Frost v. Commissioner

16 B.T.A. 554

CourtUnited States Board of Tax Appeals

DecidedMay 14, 1929

DocketDocket No. 26422

StatusPublished

This text of 16 B.T.A. 554 (Frost v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Frost v. Commissioner, 16 B.T.A. 554 (bta 1929).

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Opinion

[555]*555OPINION.

Maequette :

We are satisfied from the evidence that the petitioner, in the conduct of his business, employed a number of persons in the years 1922 to 1924, inclusive, and that he paid them salaries as claimed by him in his returns. The amounts of the salaries are properly deductible in computing the petitioner’s net income for the taxable years.

Judgments of no deficiencies will be entered for 'petitioner.

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[555]*555OPINION.

Maequette :

We are satisfied from the evidence that the petitioner, in the conduct of his business, employed a number of persons in the years 1922 to 1924, inclusive, and that he paid them salaries as claimed by him in his returns. The amounts of the salaries are properly deductible in computing the petitioner’s net income for the taxable years.

Judgments of no deficiencies will be entered for 'petitioner.

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Bluebook (online)

16 B.T.A. 554, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frost-v-commissioner-bta-1929.