First National Bank of Rock Rapids v. Commissioner , 6 B.T.A. 816 ( 1927 )

OPINION.

Green :

We have considered the evidence and are of the opinion that the amounts of $655.25 and $714 were payments of compensation for services rendered and are deductible in the year when paid.

Judgment will be entered for the petitioner on the issues raised after 15 days’ notice, under Rule 50.