United States Board of Tax Appeals October 26, 1925, Docket No. 3575. (Dils Bros. & Co. v. Commissioner)

lead-opinion

This is an appeal from the determination of deficiencies in income and profits tax for the fiscal years ending January 31, 1918, and January 31, 1919, in the amounts of $3,300.76 and $6,003.85, respectively. Only so much of the deficiencies are in controversy as arise from the reduction by the Commissioner of officers’ salaries in the total amount of $12,960 in each of the years.