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Reasonable Compensation Cases

This page lists "reasonable compensation" cases in the Tax Court as well as the US Circuit Courts of Appeal.

 

Case Name and Full Text

E-Flash Analysis (If available)

2007

Universal Marketing, Inc. v. Commissioner, T.C. Memo 207-305

N/A

2006

Wechsler & Co., Inc. v. Commissioner, T.C. Memo 2006-173

N/A

2005

Miller & Sons Drywall v. Commissioner, T.C. Memo 2005-114
 

N/A

PK Ventures, Inc. v Commissioner, T.C. Memo 2005-56
 

N/A

2004

Beiner, Inc, v. Commissioner, T.C. Memo 2004-219
 

N/A

Menard, Inc. v. Commissioner, T.C. Memo 2004-207
 

N/A

2003

E.J. Harrison and Sons, Inc. v. Commissioner, T.C. Memo 2003-239
Partially affirmed - remanded by 9th Circuit
 
N/A
Brewer Quality Homes, Inc. v. Commissioner, T.C. Memo 2003-200
Affirmed - 5th Circuit
 
N/A
Devine Brothers, Inc. v. Commissioner, T.C. Memo 2003-15 N/A

2002

International Capital Holding Corp. v. Commissioner, T.C. Memo 2002-109
N/A
Haffner's Service Stations, Inc. v Commissioner T.C. Memo 2002-38 (Affirmed by First Circuit 3/31/03) N/A

2001

B&D Foundations, T.C. Memo 2001-262
Appeal to 10th Circuit dismissed by agreement of parties
N/A
Damron Auto Parts, T.C. Memo 2001-197
N/A
Wagner Construction, T.C. Memo 2001-160
Normandie Metal Fabricators Second Circuit
Eberl's Claim Service, Inc. v. Commissioner, No. 99-9033, 2001 U.S. App. Lexis 8162, United States Court of Appeals for the Tenth Circuit, May 4, 2001
Metro Leasing T.C. Memo 2001-119 (Affirmed - 9th Circuit)
Pediatric Surgical Associates, T.C. Memo 2001-81

2000

LabelGraphics v. CIR, US 9th Circuit Court of Appeal 
Normandie Metal Fabricators, T.C. Memo 2000-102 (Affirmed by Second Circuit)

1999

Exacto Spring, US 7th Circuit Court of Appeals N/A
Eberl's Claim Service T.C. Memo. 1999-211 N/A
Law Offices - Richard Ashare, T.C. Memo. 1999-282
Herold Marketing Associates, T.C. Memo 1999-26
O.S.C. & Associates, Inc., d.b.a. Olympic Screen Crafts 9th Circuit Court of Appeals N/A
Alpha Medical Inc. v. CIR, US 6th Circuit Court of Appeals N/A
Dexsil Corp. T, C. Memo 1999 - 155

1998

CH Robinson TCM 1998-430

N/A

Dexsil Corp. v. CIR,  U.S. 2nd Circuit Court of Appeals N/A
Joly T,C. Memo 1998-361 N/A
Leonard Pipeline Contractors, T.C, Memo 1999-315 N/A
Leonard Pipeline Contractors, U. S. 9th Circuit Court of Appeals N/A
Label Graphics T, C, Memo 1998-343 N/A
Wang T.C.Memo 1998-127 N/A

1997

Choate Construction T.C. Memo 1997-495 N/A
Max Burton Enterprises T.C.Memo 1997-421 N/A
O.S.C. & Associates, Inc., d.b.a. Olympic Screen Crafts T.C. Memo. 1997-300 N/A
Tricon Metals & Services, Inc. T.C. Memo. 1997-360 N/A

1995

Dexsil Corp., T.C. Memo 195-135 N/A

1983

Elliotts v. CIR, U. S. 9th Circuit Court of Appeals N/A
   

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