Legal Opinion
Brewer Quality Homes, Inc. v. Comm'r
United States Tax Court
Decided July 10, 2003No. 8222-99Unpublished
1Opinion of the Court
BREWER QUALITY HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brewer Quality Homes, Inc. v. Comm'r
No. 8222-99
United States Tax Court
T.C. Memo 2003-200; 2003 Tax Ct. Memo LEXIS 201; 86 T.C.M. (CCH) 29;
July 10, 2003., Filed
Decision will be entered under Rule 155.
Chabot, Herbert L.
CHABOT
R disallowed deductions for portions of amounts P paid to a shareholder-officer.
Held: (1) Maximum amounts of reasonable compensation (less than amounts P deducted, but greater than amounts R determined) are redetermined.(2) The amounts so redetermined were paid as compensation for personal…
2Cases cited37 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Messing v. CommissionerUnited States Tax Court · 1967
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