SHOTMEYER v. COMMISSIONER
United States Tax Court
Held: Respondent challenged reasonableness of salary of petitioner in docket No. 2253-78 and its corollary deduction by petitioner in docket No. 2254-78. Salary reasonable and hence distributions by corporate petitioner deductible.
1Opinion of the Court
HENRY SHOTMEYER AND CHARLOTTE SHOTMEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SHOTMEYER BROS. PETROLEUM CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SHOTMEYER v. COMMISSIONER
Docket Nos. 2253-78; 2254-78.
United States Tax Court
T.C. Memo 1980-238; 1980 Tax Ct. Memo LEXIS 344; 40 T.C.M. (CCH) 589;
July 8, 1980, Filed
Held: Respondent challenged reasonableness of salary of petitioner in docket No. 2253-78 and its corollary deduction by petitioner in docket No. 2254-78. Salary reasonable and hence distributions by corporate petitioner deductible.
Francis X.…
2Cases cited10 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
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
- Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
5 more not listed; retrieve them via the Exa API.
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