Berger v. Commissioner
United States Tax Court
The petitioners who were stockholders in a closely held corporation received salaries in 1953 and 1954 which they themselves had authorized as directors. In 1956, after respondent had disallowed portions of such salaries as excessive, the petitioners, pursuant to a resolution adopted by the board of directors, repaid to the corporation in 1956 the excessive portions of their 1953 and 1954 salaries.
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The petitioners who were stockholders in a closely held corporation received salaries in 1953 and 1954 which they themselves had authorized as directors. In 1956, after respondent had disallowed portions of such salaries as excessive, the petitioners, pursuant to a resolution adopted by the board of directors, repaid to the corporation in 1956 the excessive portions of their 1953 and 1954 salaries. Held, there was no legal compulsion, either under Wisconsin law or because of purported representations made by respondent's agents, to make the repayments, and consequently such repayments to the…
1Opinion of the Court
Ernest H. Berger and Esther H. Berger, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent
Berger v. Commissioner
Docket Nos. 85470, 85471, 85472
United States Tax Court
37 T.C. 1026; 1962 U.S. Tax Ct. LEXIS 182;
March 6, 1962, Filed
Decisions will be entered for the respondent.
The petitioners who were stockholders in a closely held corporation received salaries in 1953 and 1954 which they themselves had authorized as directors. In 1956, after respondent had disallowed portions of such salaries as excessive, the petitioners, pursuant to a resolution adopted by the board of…
2Cases cited12 opinions
- Healy v. CommissionerSupreme Court of the United States · 1953
- United States v. LewisSupreme Court of the United States · 1951
- Crellin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Figge v. BergenthalWisconsin Supreme Court · 1907
- Carroll-McCreary Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
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