Brewer Quality Homes, Inc. - Page 71

                                       - 71 -                                         
               Thus, we hold, for petitioner, that all of the amounts                 
          petitioner paid to Jack that would not exceed reasonable                    
          compensation for Jack’s services were in fact paid as                       
          compensation for Jack’s services.                                           
               To take account of the foregoing,                                      


                                                  Decision will be entered            
                                             under Rule 155.                          

Page:  Previous  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  67  68  69  70  71