Barton-Gillet Co. v. Commissioner
United States Tax Court
Held: On the facts presented, the amounts paid by petitioner as compensation to its chief executive officer were unreasonable and excessive. Reasonable compensation determined.
1Opinion of the Court
The Barton-Gillet Company v. Commissioner.
Barton-Gillet Co. v. Commissioner
Docket No. 3486-68.
United States Tax Court
T.C. Memo 1970-157; 1970 Tax Ct. Memo LEXIS 202; 29 T.C.M. (CCH) 679; T.C.M. (RIA) 70157;
June 17, 1970, Filed
Held: On the facts presented, the amounts paid by petitioner as compensation to its chief executive officer were unreasonable and excessive. Reasonable compensation determined.
Charles G. Page, 300 Title Bldg., Baltimore, Md. , for the petitioner. Arnold E. Kaufman, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined…
2Cases cited12 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Miles-Conley Co. v. CommissionerUnited States Tax Court · 1948
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3Cited by1 opinion
- The Barton-Gillet Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971