(Download) "Rutter v. Commissioner of Internal Revenue" by United States Court of Appeals for the Fifth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Rutter v. Commissioner of Internal Revenue
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 07, 1988
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
JERRE S. WILLIAMS, Circuit Judge: Appellants challenge the Tax Court's holding that amounts paid as compensation in 1976, 1977, 1978, and 1979 by the J.H. Rutter Rex Manufacturing Company, Inc. to James H. Rutter in part exceeded reasonable compensation for services actually rendered during those taxable years. Tax Court held that the excessive amounts of compensation constituted payments of dividends and therefore were subject to a higher tax rate. The Tax Court assessed against appellants, James Rutter and his wife Marie, deficiencies of $28,640.28 for taxable year 1977 and $12,302.13 for taxable year 1979. The 1977 and 1979 deficiencies against James and Marie Rutter are the only deficiency orders before us in this case. We affirm.
 "Rutter v. Commissioner of Internal Revenue" by United States Court of Appeals for the Fifth Circuit # Book PDF Kindle ePub Free){kind=link}