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Hughes and Benesh determined that Rogers' compensation as a
percentage of gross revenue was low.
We do not find Hughes and Benesh's opinion persuasive. For
the evidence of comparable salaries to be accorded any weight, it
must be shown that the salaried positions are actually
comparable. Work responsibility, nature of operations, years in
which the salary is paid, and even the local cost of living may
be taken into account. See, e.g., Thomas A. Curtis, M.D., Inc.
v. Commissioner, T.C. Memo. 1994-15; Diverse Indus., Inc. v.
Commissioner, T.C. Memo. 1986-84; Snyder Bros. Co. v.
Commissioner, T.C. Memo. 1980-275; Townsend v. Commissioner, T.C.
Memo. 1980-264.
The similarity Hughes and Benesh found between a physician
and Rogers was that both are in the health care business, and
that Rogers performed his duties well with the support of several
office professionals and nurses. Thus, they concluded that just
as a medical practice cannot exist without a physician, without
Rogers petitioner's supporting staff would not perform their
duties and petitioner would not exist. This superficial
comparison is specious and is accorded no weight.
Hughes' and Benesh's comparison of Rogers' compensation to
that of a real estate agent is equally unpersuasive. In their
report, Hughes and Benesh state that although real estate agents
and Rogers perform similar functions in their jobs, e.g.,
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