Case Name: R. D. Lidstone Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-12-01
Citations: 9 B.T.A. 447
Docket Number: Docket No. 4133
Parties: R. D. Lidstone Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Trussell, Smith, and Littleton.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 9
Pages: 447–448

Head Matter:
R. D. Lidstone Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 4133.
Promulgated December 1, 1927.
Frank J. ATbus, Esq., for the petitioner.
M. N. Fisher, Esq., for the respondent.

Opinion:
OPINION.
Love :
The Commissioner erred in disallowing as a deduction from gross income for 1917 the amount of $6,300. The total amount of $8,900 paid to the three officers constituted reasonable compensation for services rendered during that year by petitioner's officers.
Judgment will be entered on IS days' notice, under Rule 50.
Considered by Trussell, Smith, and Littleton.