Sommerfeld Mach. Co. v. Comm'r of Internal Revenue, 195 F.2d 736 (3rd Cir. 1952). · Go Syfert
Sommerfeld Mach. Co. v. Comm'r of Internal Revenue, 195 F.2d 736 (3rd Cir. 1952). Cases Citing This Book View Copy Cite
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SOMMERFELD MACHINE COMPANY, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
10556_1.
Court of Appeals for the Third Circuit.
Apr 17, 1952.
195 F.2d 736
R. J. Cleary, Pittsburgh, Pa., for petitioner., Carlton Fox, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for respondent.
Maris, Goodrich, Hastie.
Published
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.