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KOPPERS UNITED COMPANY v. COMMISSIONER

Docket No. 108436.

2 T.C.M. 103 (1943)

Koppers United Company v. Commissioner.

United States Tax Court.

Entered May 13, 1943.

Attorney(s) appearing for the Case

John E. McClure, Esq., O. H. Chmillon, Esq., and Edward L. Updike, Esq., for petitioner. William A. Schmitt, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined a deficiency in income tax of $39,302.67 for the calendar year 1936 arising from his disallowance of a deduction of $351,614.31 taken by petitioner on its return for that year as a bonus paid to certain of its key employees and claimed to constitute reasonable compensation for services rendered.

Findings of Fact

The...

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