Deduction of Golden Parachute Payments as Compensation Limited by Sec. 280G

Business Valuation Update BVLaw
Legal and Court Case Update
September 26, 2003
federal taxation

Square D. Company and Subsidiaries v. CIR
121 T.C. No. 11 (2003)
US
Federal Court
United States Tax Court
Arthur Rosenbloom <br> Pearl Meyer <br>
Gale

Summary

The full Tax Court considered how to measure reasonable compensation in relation to golden parachute payments for sec. 280 (G) purposes.

See Also

Square D. Company and Subsidiaries v. CIR

The full Tax Court considered how to measure reasonable compensation in relation to golden parachute payments for sec. 280 (G) purposes. The Tax Court determined the multifactor test was the more appropriate than the independent investor test under this s ...