Sommerfeld MacHine Company v. Commissioner of Internal Revenue

Third Circuit

Sommerfeld MacHine Company v. Commissioner of Internal Revenue

195 F.2d 736, 41 A.F.T.R. (P-H) 1135, 1952 U.S. App. LEXIS 3490

Court of Appeals for the Third Circuit·Decided April 17, 1952·No. 10556_1·Published

Opinion

PER CURIAM.

The sole question in this case is whether the Tax Court erred in fixing allowances of compensation fo-r the personal services rendered by the taxpayer’s two principal officers in each of the years 1941 through 1944. 15 T.C. 453. We cannot say after reviewing the record that the Tax Court’s findings as to these allowances were so unreasonable as to be clearly erroneous.

The decision of the Tax Court will he affirmed.

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PER CURIAM.

The sole question in this case is whether the Tax Court erred in fixing allowances of compensation fo-r the personal services rendered by the taxpayer’s two principal officers in each of the years 1941 through 1944. 15 T.C. 453. We cannot say after reviewing the record that the Tax Court’s findings as to these allowances were so unreasonable as to be clearly erroneous.

The decision of the Tax Court will he affirmed.

Sommerfeld MacHine Company v. Commissioner of Internal Revenue, 195 F.2d 736, 41 A.F.T.R. (P-H) 1135, 1952 U.S. App. LEXIS 3490 (3d Cir. 1952).

Pincite

195 F.2d 736 (Sommerfeld MacHine Company v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.