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JEWELL RIDGE COAL SALES COMPANY, INC. v. COMMISSIONER

Docket Nos. 53717, 53777.

16 T.C.M. 140 (1957)

T.C. Memo. 1957-30

Jewell Ridge Coal Sales Company, Inc. (formerly Virginia Smokeless Coal Company, Inc.) v. Commissioner. Jewell Ridge Coal Corporation v. Commissioner.

United States Tax Court.

Filed February 14, 1957.

Attorney(s) appearing for the Case

Richard A. Mullens, Esq., Robert K. Eifler, Esq., and William T. Plumb, Jr., Esq., for the petitioners. Marion B. Morton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined the following deficiencies in income tax in these consolidated proceedings:

Docket
 No.           Petitioner          Year    Amount

53717   Jewell Ridge Coal Sales
         Company, Inc..........    1949    $ 7,469.69
53777   Jewell Ridge Coal Corp.    1949     16,645.81

The issue for decision is whether bonuses paid by petitioners to a corporate official were deductible...

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