Legal Opinion

VanderPol v. Commissioner

United States Tax Court

Decided August 29, 1988No. Docket No. 18729-84Published

Individual Ps were parties to a case heard by this Court in which the sole issue for consideration was the reasonableness of the compensation which individual P, Gerrit VanderPol, received from corporate P, Van's Tractor, Inc., a corporation wholly owned by individual Ps.

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Individual Ps were parties to a case heard by this Court in which the sole issue for consideration was the reasonableness of the compensation which individual P, Gerrit VanderPol, received from corporate P, Van's Tractor, Inc., a corporation wholly owned by individual Ps. On Nov. 4, 1987, an opinion was filed in which we held for Ps on the issue of the reasonableness of the compensation, although due to certain procedural exigencies the decision was entered under Rule 155. Ps timely filed a motion for litigation costs under sec. 7430, I.R.C. 1954, on the grounds that R's position was…

1Opinion of the Court

Gerrit VanderPol and Henrietta VanderPol and Van's Tractor, Inc., Petitioners v. Commissioner of Internal Revenue, Respondent

VanderPol v. Commissioner

Docket No. 18729-84

United States Tax Court

91 T.C. 367; 1988 U.S. Tax Ct. LEXIS 114; 91 T.C. No. 30;

August 29, 1988. August 29, 1988, Filed

Individual Ps were parties to a case heard by this Court in which the sole issue for consideration was the reasonableness of the compensation which individual P, Gerrit VanderPol, received from corporate P, Van's Tractor, Inc., a corporation wholly owned by individual Ps. On Nov. 4, 1987, an opinion was filed…

2Cases cited9 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Sher v. CommissionerUnited States Tax Court · 1987
  3. Minahan v. CommissionerUnited States Tax Court · 1987
  4. De Venney v. CommissionerUnited States Tax Court · 1985
  5. Wasie v. CommissionerUnited States Tax Court · 1986

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