Legal Opinion
Fred R. Esser, P.C. v. United States
District Court, D. Arizona
Decided October 26, 1990No. CIV 89-973 PHX EHCPublishedCited by 3 opinions
1Opinion of the Court
ORDER
CARROLL, District Judge.
This controversy results from a 1980 IRS assessment against Fred R. Esser, P.C. (“taxpayer or corporation”), a small business corporation formed by Fred R. Esser (“Esser”) in 1979 to provide legal services. Esser was the sole incorporator, president, secretary, sole member of the board of directors, and the only attorney providing legal services for the corporation. Esser’s wife, Margaret, did all of the clerical work for the corporation.
Neither Esser nor his wife was paid a salary, although the corporation “loaned” Esser money on an almost weekly basis. At the…
2Cases cited5 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Melvin McGuire and Alvina McGuire v. United States of America, Rahier Trucking, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1965
- Washington State Dairy Products Commission v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Joseph Radtke, SC v. United StatesDistrict Court, E.D. Wisconsin · 1989
- RTS Investment Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1989
3Cited by3 opinions
- Idaho Ambucare Center, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Crowd Management Services, Inc. v. United StatesDistrict Court, D. Oregon · 1995
- Consolidated Flooring Services v. United StatesUnited States Court of Federal Claims · 1999