Legal Opinion
Irby Construction Company v. United States
United States Court of Claims
Decided June 7, 1961No. 412-57PublishedCited by 36 opinions
1Opinion of the Court
JONES, Chief Judge.
Plaintiff is a small, family-owned corporation. In 1953 and 1954, the plaintiff paid some $300,000 in compensation to its managing executives. For Federal income tax purposes it deducted this amount from gross income as an ordinary and necessary expense of carrying on the business. The Commissioner of Internal Revenue disallowed the deductions as being unreasonable allowances for personal service compensation and assessed deficiencies for both years. The plaintiff paid the additional assessment under protest and now sues for a refund of such payments.
The facts have been set…
2Cases cited8 opinions
- Klamath Medical Service Bureau v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Consolidated Apparel Co. v. CommissionerUnited States Tax Court · 1952
- Consolidated Apparel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Ticket Office Equipment Co. v. CommissionerUnited States Tax Court · 1953
- Stiening v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
- Northlich, Stolley, Inc. v. The United StatesUnited States Court of Claims · 1966
- Charles McCandless Tile Service v. United StatesUnited States Court of Claims · 1970
31 more not listed; retrieve them via the Exa API.