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Determining the deductibility of executive compensation: Exacto Spring Corp. v. Commissioner, Hathaway, Heather

The Tax Lawyer , Summer 2000, Volume 53, Number 4 This note discusses the executive compensation test applied by the Seventh Circuit to a Section 162 corporate deduction in the Exacto Spring Corp ...

Must account for reasonable compensation in goodwill calculation

The plaintiff in this divorce proceeding, Mr. Clymer, is an attorney in Columbus, Ohio. Mr. Clymer engaged a CPA, Richard Ferguson of Ferguson Consulting , to perform a valuation of his l ...

9th Circuit Affirms Tax Court Reasonable Compensation Ruling

This decision affirms the Tax Court case abstracted in the December 1998 BVU, p. 5.

Clymer v. Clymer (II)

At issue is whether the trial court properly determined reasonable compensation in its analysis of the value of Mr. Clymer's interest in the law practice.

Reasonable compensation requires evidentiary support; 15-year court battle finally ends six-year marriage

The plaintiff in this divorce proceeding, Mr. Clymer, is an attorney in Columbus, Ohio.

LabelGraphics, Inc. v. Commissioner (II)

At issue is the determination of reasonable employee compensation for deduction as an ordinary and necessary business expense.

Capitalization of earnings value must exclude reasonable compensation

One of the issues in this marital dissolution was the valuation of the husband's business.

In re marrige of Lee

At issue is appellant's claims that the district court abused its discretion in adopting the valuation of the business prepared by respondent's expert.

In re the Marriage of Lee

At issue is the valuation of the couple's business.

In re the Marriage of Lee

One of the issues in this marital dissolution was the valuation of the husband's business.

Exacto Spring v. Commissioner

At issue is the interpretation of tax law that allows a business to deduct from its income its "ordinary and necessary" business expenses.

7th Circuit Rejects Tax Court's Reasonable Compensation Test

The issue in this corporate income tax matter was whether the petitioner's deduction for the salary of its chief executive and principal owner was excessive, as asserted by the IRS.

7th Circuit Affirms Independent Investor Test When Determining Reasonable Compensation

The 7th Circuit reversed the U.S. Tax Court and determined that the independent investor test was the appropriate test for determining whether an executive's compensation was reasonable and, thus, deductible to the corporation under IRC sec. 162.

7th Circuit Affirms Independent Investor Test When Determining Reasonable Compensation

The 7th Circuit reversed the U.S. Tax Court and determined that the independent investor test was the appropriate test for determining whether an executive's compensation was reasonable and, thus, deductible to the corporation under IRC sec. 162.

Court Enumerates Five-Factor Reasonable Compensation Test; Experts Offer Little Evidence; Testimony Accorded Little Weight

The main issue at hand in this case is the amount that Labelgraphics is entitled to deduct under Section 162 as reasonable compensation to its president, Lon Martin.

Labelgraphics, Inc. v. Commissioner (I)

The main issue in this case is the amount that Labelgraphics is entitled to deduct under Section 162 as reasonable compensation to its president.

Value Hinges on Reasonable Compensation to an Indispensable Executive

After concessions, the issue for consideration is the amount that Exacto Spring Corp. is entitled to deduct as reasonable compensation to an indispensable executive.

Exacto Spring Corporation v. Commissioner (I)

Isue for consideration is the amount that Exacto Spring Corporation is entitled to deduct as reasonable compensation to an indispensable executive.

A system for valuing a restaurant business

The essence of the Richard Ayers Restaurant Valuation System is net assets, adjusted to fair market value, plus up to two times reconstructed cash flow after reasonable owner’s compensation.

Institute of Business Appraisers 1996 conference focuses on valuing small to medium-size companies

This report contains brief abstracts of the presentations at the Institute of Business Appraisers conference, “Appraising Closely Held Businesses,” January 25-26, 1996 in Orlando, Florida. Reade ...

Clymer v. Clymer (I)

Issue is whether the trial court should have reconsidered the entire property division because the property division had been vacated on prior appeal.

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