Income Tax Keyed to Lind
Vander Poel, Francis & Co., Inc. v. Commissioner
A majority of the facts are omitted from the text. Petitioner, Vander Poel, Francis & Co., Inc., deducted the salaries paid to two of its officers, Vander Poel and Francis. However, the entire amount of their salary was not actually paid in the year it was deducted by Petitioners. The Commissioner did not allow the full deduction.
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