John L. Ginger Masonry, Inc. - Page 27

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               Ginger served as the central figure in petitioner's growth             
          and success.  Ginger effectively discharged the responsibilities            
          of several corporate executives.  He did so through long hours,             
          consultation with others, and efficient use of petitioner's other           
          employees.  Petitioner's success was due to Ginger's significant            
          efforts and contributions, and we conclude that the compensation            
          paid to Ginger during the years in issue was reasonable.                    
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          





























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