United States Court of Claims November 7, 1950, No. 48833 (Blue Bell, Inc. v. United States)

WHITAKER, Judge.

Plaintiff sues for a refund of income taxes. When its return for the fiscal year ending November 30, 1942, was examined, the Revenue Agent disallowed as a deduction $25,002.86 of the bonuses plaintiff paid its officers for that fiscal year, on the *615ground that the amounts paid were excessive in this amount.