LINCOLN ELECTRIC COMPANY v. COMMISSIONER

Docket No. 1296.

6 T.C.M. 1218 (1947)

The Lincoln Electric Company v. Commissioner.

United States Tax Court.

Entered October 27, 1947.


Memorandum and Order

LEECH, Judge:

This proceeding came on to be heard at Washington, D. C., September 17, 1947, upon respondent's motion for a further hearing for determination of the alternative issue of reasonableness of deductions claimed as ordinary and necessary business expenses pursuant to the opinion and mandate of the United States Circuit Court of Appeals for the Sixth Circuit [47-1 USTC ¶ 9282].

Respondent takes the position that...

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