Legal Opinion
Robert A. Young and Gertrude R. Young, and R. & G. Young Vineyards, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 13, 1981No. 80-7003PublishedCited by 3 opinions
1Opinion of the Court
DAVID W. WILLIAMS, District Judge:
This is an appeal from a Tax Court decision finding deficiencies in the corporate income taxes of R. and G. Young Vineyards for the fiscal years 1973 and 1974. At issue is whether the salary and bonus paid by the corporation to its president, Robert Young, constituted reasonable compensation deductible as a business expense under Section 162(a)(1) of the Internal Revenue Code. 26 U.S.C. § 162(a)(1).
Robert Young has farmed in Sonoma County since the mid-1930’s. Prior to 1963, he used his acreage as pasture and to raise prunes. He then began conversion of his…
2Cases cited6 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- R. J. Nicoll Co. v. CommissionerUnited States Tax Court · 1972
- La Mastro v. CommissionerUnited States Tax Court · 1979
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Antonio R. Durando Naomiann N. Durando v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Comtec Sys. v. CommissionerUnited States Tax Court · 1995
- Comtec Sys. v. CommissionerUnited States Tax Court · 1995