Vitamin Village, Inc. v. Commissioner

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September 12, 2007

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5499 Miscellaneous Food Stores
446191 Food (Health) Supplement Stores
Vitamin Village, Inc. v. Commissioner
2007 Tax Ct. Memo LEXIS 278
US
Federal Court
United States Tax Court
Wesley F. McNamara
Scott Hakala (IRS)
Haines

Summary

Taxpayer justifies reasonable compensation of key executive under Elliotts five-factor analysis, including “independent investor” test focusing on returns on equity.
Vitamin Village, Inc. v. Commissioner
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See Also

IRS Falters Under Elliotts' ‘Five Factors’ Test for Reasonable Compensation

Legal and Court Case Update
November 2007

Taxpayer justifies reasonable compensation of key executive under Elliotts five-factor analysis, including “independent investor” test focusing on returns on equity.