Legal Opinion
Christine C. Peterson v. Commissioner of IRS
Court of Appeals for the Eleventh Circuit
Decided July 8, 2016No. 14-15773, 14-15774PublishedCited by 7 opinions
1Opinion of the Court
FAY, Circuit Judge:
Christine C. Peterson and Roger V. Peterson 1 appeal the decision of the United States Tax Court, determining deferred compensation payments under corporate plans made after Peterson’s retirement from Mary Kay, Inc. (“Mary Kay”), in tax year 2009 were derived from her former Mary Kay association, making them subject to self-employment tax. We affirm in part and dismiss in part.
I. FACTUAL AND PROCEDURAL BACKGROUND
A. Mary Kay Sales Structure and Commission Compensation
Mary Kay is a manufacturer and seller of cosmetics, toiletries, skin care, and related products. Mary Kay has…
2Cases cited20 opinions
- Valence Operating Co. v. DorsettTexas Supreme Court · 2005
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Ruckelshaus v. Sierra ClubSupreme Court of the United States · 1983
- Umland v. PLANCO Financial Services, Inc.Court of Appeals for the Third Circuit · 2008
- Friendswood Development Co. v. McDade + Co.Texas Supreme Court · 1996
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3Cited by7 opinions
- Portillo-Castro v. HolderCourt of Appeals for the Tenth Circuit · 2013
- Allen v. United StatesDistrict Court, E.D. Wisconsin · 2018
- Carl L. Gregory v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2023
- James H. Dunlap & Eileen M. Dunlap v. CommissionerUnited States Tax Court · 2020
- K. Slaughter v. CommissionerUnited States Tax Court · 2019
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