Legal Opinion
Eberl's Claim Service, Inc. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided May 4, 2001No. 99-9033PublishedCited by 14 opinions
1Opinion of the Court
LUCERO, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies and additions to tax for Eberl’s Claim Service, Inc.’s (“taxpayer”) fiscal years 1992 and 1993, 1 in which taxpayer sought to deduct $4,340,000 and $2,080,000, respectively, for compensation to Kirk J. Eberl (“Eberl”). Contending that those amounts were excessive, the Commissioner asserts Eberl’s salary constituted disguised dividend payments that should have been subject to taxation. The Tax Court found taxpayer could deduct compensation up to $2,340,000 and $1,080,000 and was not liable for penalties.…
2Cases cited10 opinions
- 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
- Exacto Spring Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Golden Construction Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States Ex Rel. King v. Hillcrest Health Center, Inc.Court of Appeals for the Tenth Circuit · 2001
- Menard, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2009
- B-T Dissolution, Inc. v. Provident Life & Accident InsuranceDistrict Court, S.D. Ohio · 2001
- Mulcahy, Pauritsch, Salvador & Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 2012
- Miller & Sons Drywall, Inc. v. Comm'rUnited States Tax Court · 2005
9 more not listed; retrieve them via the Exa API.