Alpha Medical, Inc. (Alpha Medical I) v. CIR

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October 14, 1997

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8099 Health and Allied Services, NEC
621999 All Other Miscellaneous Ambulatory Health Care Services
federal taxation
Alpha Medical, Inc. (Alpha Medical I) v. CIR
T.C. Memo. 1997-464
US
Federal Court
United States Tax Court
Parr

Summary

The Tax Court considered whether a CEO's compensation was reasonable and thus deductible to the company under IRC Sec. 162. The Tax Court applied a multi-factor test which considered the executive's qualifications, the executive's past compensation, the ...
Alpha Medical, Inc. (Alpha Medical I) v. CIR
PDF, Size: 73 KB

See Also

Executive’s Compensation Found Unreasonable

Legal and Court Case Update
October 14, 1997

The Tax Court considered whether a CEO's compensation was reasonable and thus deductible to the company under IRC Sec. 162.