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LINCOLN ELECTRIC COMPANY v. C. I. R.

No. 20733.

444 F.2d 491 (1971)

The LINCOLN ELECTRIC COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

June 23, 1971.

Attorney(s) appearing for the Case

Henry C. Harvey, Cleveland, Ohio, for appellant; Wallace M. Wright, Jones, Day, Cockley & Reavis, Cleveland, Ohio, on brief.

Charles E. Anderson, Tax Div., Dept. of Justice, Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, PECK and KENT, Circuit Judges.

KENT, Circuit Judge.

Petitioner-appellant, The Lincoln Electric Company, hereinafter Lincoln, appeals from the United States Tax Court's decision, '54 T.C. 926, finding deficiencies in petitioner's Federal Income Tax for taxable years 1964 and 1965. The deficiencies, as found by the Tax Court, resulted from the fact that Lincoln did not include its annual "bonus" paid to each of its employeees...

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