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Sommerfeld MacHine Company v. Commissioner of Internal Revenue

SOMMERFELD MACHINE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sommerfeld MacHine Co. v. Comm'r of Internal Revenue, 195 F.2d 736 (3d Cir. 1952)
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Court
Court of Appeals for the Third Circuit · U.S. Courts of Appeals
Decided
April 17, 1952
Docket
No. 10556_1
Judges
Maris, Goodrich, Hastie
Citations
195 F.2d 73641 A.F.T.R. (P-H) 11351952 U.S. App. LEXIS 3490

Opinion — Per Curiam

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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