T.C. Memo. 2003-239 UNITED STATES TAX COURT E.J. HARRISON AND SONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5316-01. Filed August 13, 2003. P was engaged in the waste pickup and disposal business, servicing several California communities. During the years in question, H was one of four officers of P, the other three being her sons, who were responsible for all of the key management functions on P’s behalf. R disallowed a portion of P’s deduction for compensation paid to H on the ground that it was unreasonable and excessive. Held: Reasonable compensation for H determined. See sec. 162(a), I.R.C. Philip Garrett Panitz, for petitioner. Ryan D. Schaap (specially recognized), for petitioner. Jonathan H. Sloat and Linette B. Angelastro, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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