United States Board of Tax Appeals February 13, 1930, Docket No. 30740. (Empire Sprinkler Co. v. Commissioner)

lead-opinion

*1129OPINION.

Akundell :

We are of the opinion that the respondent’s determination should be approved. It may well be that the salaries actually paid when added to the amounts fixed in the corporate resolutions did not aggregate an amount which may be characterized as unreasonable compensation, but this we need not determine.