Case Name: Appeal of HIGHLAND AMUSEMENT CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-01-30
Citations: 3 B.T.A. 534
Docket Number: Docket No. 5316
Parties: Appeal of HIGHLAND AMUSEMENT CO.
Judges: Before Phillips and Tkammell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 534–534

Head Matter:
Appeal of HIGHLAND AMUSEMENT CO.
Docket No. 5316.
Submitted December 3, 1925.
Decided January 30, 1926.
Benjamin H. MeKindless, Esq., for the taxpayer.
F. 0. Graves, Esq., for the Commissioner.
Before Phillips and Tkammell.

Opinion:
DECISION.
The deficiencies, if any, should be computed by allowing as deductions, in each of the years involved, $5,200 as compensation for services rendered taxpayer by its officers and stockholders. Einal determination will be settled on 10 days' notice, under Bule 50.