Beiner, Inc. - Page 25

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          an investment in petitioner.  See Elliotts, Inc. v. Commissioner,           
          716 F.2d at 1245; Haffner’s Serv. Stations, Inc. v. Commissioner,           
          supra.                                                                      
               We are assisted in this case by Wertlieb.  In light of his             
          qualifications and with due regard to all other credible evidence           
          in the record, we consider Wertlieb’s training, knowledge, and              
          judgment to be most helpful to our understanding of the executive           
          compensation issue at hand.  See Fed. R. Evid. 702; Snyder v.               
          Commissioner, 93 T.C. 529, 534 (1989).  Wertlieb testified at               
          trial through his expert report (report).  See Rule 143(f).  The            
          Court accepted that report into evidence without any objection              
          from respondent.  Respondent also declined to cross-examine                 
          Wertlieb as to its contents.                                                
               We turn to the five factors and analyze them seriatim.  None           
          of these factors is decisive in and of itself.  LabelGraphics,              
          Inc. v. Commissioner, 221 F.3d at 1095.                                     
               1.  Employee’s Role in the Company                                     
               We analyze Beiner’s role in petitioner’s business.  A                  
          relevant consideration is his general importance to petitioner’s            
          success.  See Elliotts, Inc. v. Commissioner, supra at 1245.                
          Other considerations include his position, hours worked, and                
          duties performed.  See id.                                                  
               Beiner is an experienced electrical designer who had the               
          devotion, dedication, intelligence, foresight, and skill to                 






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