# Leighton Bros. Printing Co. v. Commissioner > United States Board of Tax Appeals · October 25, 1927 · 8 B.T.A. 1006 URL: https://www.frixlaw.com/law-library/cases/4500252 ## Case - **Full name:** LEIGHTON BROTHERS PRINTING CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 25, 1927 - **Citations:** 8 B.T.A. 1006; 1927 BTA LEXIS 2753 - **Precedential status:** Published - **Opinion:** Opinion of the court by Smith - **Judges:** Smith, Littleton, Love, Teussell - **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/4500252 ## Opinion text *1008 OPINION. Smith : The only questions for the determination of the Board in this proceeding are the reasonableness of the salary paid to the president for the year 1920, and whether such amount was an ordinary and necessary expense of the business.. We are of the opinion from a consideration of the entire evidence that both of these questions must be answered in the affirmative. Judgment will be entered on 15 days’ notice, under Rule 50. Considered by Littleton, Love, and Teussell. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500252. Public record. Not legal advice.