Legal Opinion
James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 7, 1988No. 87-4599PublishedCited by 24 opinions
1Opinion of the Court
JERRE S. WILLIAMS, Circuit Judge:
Appellants challenge the Tax Court’s holding that amounts paid as compensation in 1976, 1977, 1978, and 1979 by the J.H. Rutter Rex Manufacturing Company, Inc. to James H. Rutter in part exceeded reasonable compensation for services actually rendered during those taxable years. The Tax Court held that the excessive amounts of compensation constituted payments of dividends and therefore were subject to a higher tax rate. The Tax Court assessed against appellants, James Rutter and his wife Marie, deficiencies of $28,640.28 for taxable year 1977 and $12,302.13…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Elliotts, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
- Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Bobbie J. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Menard, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2009
- Dorothy D. McGee v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- Richard G. Cline and Carole J. Cline v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
19 more not listed; retrieve them via the Exa API.