E.J. Harrison and Sons, Inc. v. Commissioner

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August 13, 2003

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4212 Local Trucking Without Storage
562119 Other Waste Collection
federal taxation
reasonable compensation, income tax
E.J. Harrison and Sons, Inc. v. Commissioner
T.C. Memo 2003-239, 2003 Tax Ct. Memo LEXIS 239
US
Federal Court
United States Tax Court
David Ostrove, CPA, JD (for taxpayer) <br> James F. Carey (for IRS)
Halpern

Summary

Issue is whether compensation paid to taxpayer's officer was reasonable compensation that was therefore deductible.
E.J. Harrison and Sons, Inc. v. Commissioner
PDF, Size: 64 KB

See Also

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Legal and Court Case Update
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The issue in this case was whether the company could deduct amounts paid to an officer-shareholder as reasonable compensation during the tax years at issue.