- 18 - Commissioner, 671 F.2d 167, 173-174 (6th Cir. 1982), revg. and remanding 72 T.C. 793 (1979); Mayson Manufacturing Co. v. Commissioner, 178 F.2d 115, 119 (6th Cir. 1949); R.J. Nicoll Co. v. Commissioner, 59 T.C. 37, 48 (1972). No single factor controls. Mayson Manufacturing Co. v. Commissioner, supra. Petitioner called an expert, Edwin A. Scott, Jr. (Scott), to testify about the reasonable compensation issue. Respondent did not call an expert to testify. Expert witnesses' opinions may help the Court understand an area requiring specialized training, knowledge, or judgment. Snyder v. Commissioner, 93 T.C. 529, 534 (1989). We may be selective in deciding what part of an expert's opinion we will accept. Helvering v. National Grocery Co., 304 U.S. 282, 295 (1938); Silverman v. Commissioner, 538 F.2d 927, 933 (2d Cir. 1976), affg. T.C. Memo. 1974-285; Parker v. Commissioner, 86 T.C. 547, 561-562 (1986). a. Employees' Qualifications An employee's superior qualifications for a position may justify high compensation. See, e.g., Home Interiors & Gifts, Inc. v. Commissioner, 73 T.C. 1142, 1158 (1980); Dave Fischbein Manufacturing Co. v. Commissioner, 59 T.C. 338, 352-353 (1972). Each of petitioner's officers was well qualified for his position. All three officers performed successfully for petitioner.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
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