Mabee Petroleum Corp. v. United States

We have here no evidence of fraud, intent to evade taxes, or desire for private advantage, on the part of these philanthropists. The evidence indicates clearly that the salary of $100,000 per year to the recipient merely added ordinary income to an already highd>racketed return, resulting in very little benefit to the taxpayer, the government being the greatest beneficiary. Commensurate with his experience in the particular field, the size, value, and extent of the properties under his management, and the other circumstances, the salary paid to Mr. Mabee is not unreasonable. As pointed out in…