Last week we heard from IRS Engineering Manager Robin Ruegg (Bloomington, IN) regarding her opinions on compensation data sources and surveys; this week, she points us to the “five factors” used in Elliots v. Commissioner, which (in her opinion) the IRS “often uses” to develop its reasonable compensation cases. For a copy of this landmark 1983 case—just one of over 1,600 federal and state, valuation-specific decisions available to subscribers of the BVLaw™ database at BVLibrary.com, click here.