Capitol-Barg Dry Cleaning Co. v. Commissioner of Internal Revenue‪.‬

Petition by the Capitol-Barg Dry Cleaning Company, a corporation, to review a decision of the Board of Tax Appeals determining a deficiency in the income tax of petitioner for the year 1937 in the amount of $2,283.97. The alleged deficiency resulted from the disallowance by the Board of $9,010 of compensation paid to William F. Hummel, secretary and general manager, and to J. D. Shanman, assistant secretary and manager of the retail department of petitioner.