LOCKE MACH. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10577.

168 F.2d 21 (1948)

LOCKE MACH. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 17, 1948.


Attorney(s) appearing for the Case

Thos. V. Koykka, of Cleveland, Ohio (Peter Reed, Walker H. Nye, Thomas V. Koykka, Charles DeWoody and McKeehan, Merrick, Arter & Stewart, all of Cleveland, Ohio, on the brief), for petitioner.

I. Henry Kutz, of Washington, D. C. (Theron Lamar Caudle, Sewall Key, George A. Stinson and Harry Baum, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.


PER CURIAM.

In the year 1941 petitioner, The Locke Machine Company, paid a total of $71,996.25 as compensation to four individuals as follows: To E. H. Baker, Jr., as Vice President and Treasurer, $29,038.84; to J. E. Tomer, Secretary and Assistant Treasurer, $14,999.09; to E. C. Sinclair, Superintendent, $17,398.97; and to O. Gammel, Office Manager, $10,559.35. These four individuals were the only executive officers of the petitioner and the first three named were...

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