U.S. Court of Appeals for the Fourth Circuit, 1971

The Barton-Gillet Company, a Corporation v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit · Decided June 11, 1971 · Boreman, Bryan, Craven, Per Curiam

442 F.2d 1343; 27 A.F.T.R.2d (RIA) 1550; 1971 U.S. App. LEXIS 9637 (Federal Reporter, Second Series)

Counsel

Charles G. Page, Baltimore, Md. (White, Page & Lentz, Baltimore, Md., on brief), for appellant., Richard Halberstein, Atty., Tax Div., Dept. of Justice (Johnnie M. Walter, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, on brief), for appellee.

Cases that cite this one

10 later published cases cite this decision.

Levenson & Klein, Inc. v. Commissioner (United States Tax Court 1977)
United States v. Ronald H. Pacheco (9th Cir. 1990)
Owensby & Kritikos, Inc. v. Commissioner (United States Tax Court 1985)
Bruce Oil Co. v. Commissioner (United States Tax Court 1984)
Neils v. Commissioner (United States Tax Court 1982)
SHOTMEYER v. COMMISSIONER (United States Tax Court 1980)
Reppel Steel & Supply Co. v. Commissioner (United States Tax Court 1976)
William E. Davis & Sons, Inc. v. Commissioner (United States Tax Court 1975)
Saia Electric, Inc. v. Commissioner (United States Tax Court 1974)
Charles Schneider & Co. v. Commissioner (United States Tax Court 1973)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

This is an income tax case. The Commissioner determined deficiencies in the corporation income tax of the petitioner for the taxable years ended December 31, 1964, 1965 and 1966. The Commissioner determined that certain amounts paid (commissions, salaries and contributions to a qualified profit sharing trust) by petitioner to its chief executive officer, and claimed to be fully deductible for income tax purposes as a trade or business expense, were unreasonable and excessive within the meaning of Internal Revenue Code of 1954, Sec. 162(a) (1) and the pertinent regulations.

The sole question on appeal is whether the Tax Court was correct in finding that the total compensation paid by the taxpayer corporation to its chief executive officer for the years in question was excessive and unreasonable and that such amounts were therefore not fully deductible.

Upon consideration of the briefs, records, joint appendix and argument of counsel we affirm on the findings and opinion of the Tax Court. 1

. T.C.Memo.1970-157, 29 T.C.M. 679.

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