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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.
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