Haffner's Service Stations, Inc. v. CIR

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February 11, 2002

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federal taxation
Haffner's Service Stations, Inc. v. CIR
T.C. Memo. 2002-38
US
Federal Court
United States Tax Court
Jay Fishman, ASA, CBA <br>
Laro

Summary

The Tax Court determined that the petitioner’s compensation deduction with regard to its majority stockholders/corporate officers’ bonuses was unreasonable. The Tax Court applied the multifactor test viewed through the lens of a reasonable investor. The ...
Haffner's Service Stations, Inc. v. CIR
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Legal and Court Case Update
February 11, 2002

The Tax Court determined that the petitioner’s compensation deduction with regard to its majority stockholders/corporate officers’ bonuses was unreasonable.