# South Chicago Drug Co. v. Commissioner > United States Board of Tax Appeals · November 2, 1928 · 13 B.T.A. 1374 URL: https://www.frixlaw.com/law-library/cases/4488564 ## Case - **Full name:** SOUTH CHICAGO DRUG CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 2, 1928 - **Citations:** 13 B.T.A. 1374; 1928 BTA LEXIS 3052 - **Precedential status:** Published - **Opinion:** Opinion of the court by Siefkin - **Judges:** Siefkin - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488564 ## Opinion text *1376 OPINION. Siefkin : The only question involved in this proceeding is whether the respondent properly disallowed the deduction of amounts paid as salaries in 1920 and 1921. We are satisfied from the entire record that the amounts paid were reasonable compensation for the services rendered to the corporation, and that the Commissioner was in error in disallowing the deduction. The services were none the less real in that they were performed, in the main, away from the petitioner’s place of business. ■ Judgment uATl 5e entered voider Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488564. Public record. Not legal advice.