Charles Schneider & Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that compensation paid to shareholders who set their own compensation “may be distributions of earnings rather than payments of compensation for services rendered; even if they are reasonable, they would not be deductible”
• noting this fact to be “[p]erhaps [the] most important” in finding purported shareholder compensation represented disguised distributions
• the Court is the exclusive judge of the credibility of the witnesses in making its factual findings
• “[W]here the corporation is controlled by the very employees to whom the compensation is paid, special scrutiny must be given to such salaries, for there is a lack of arm’s length bargaining[.]”

Source: CourtListener parenthetical corpus (CC0).

Cited by

12 cases in this archive cite this case.

• Elliotts, Inc. v. Commissioner of Internal Revenue
  Ninth Circuit· 1983-09-26· cited 143×
• Home Interiors & Gifts, Inc. v. Commissioner
  U.S. Tax Court· 1980-03-24· cited 113×
• Owensby & Kritikos, Inc. v. Commissioner
  Fifth Circuit· 1987-06-26· cited 91×
• Estate of Wallace v. Commissioner
  U.S. Tax Court· 1990-11-14· cited 82×
• Kennedy v. Commissioner
  U.S. Tax Court· 1979-08-07· cited 45×
• James H. Rutter and Marie R. Rutter v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-09-07· cited 43×
• Unnamed case
  Eighth Circuit· 1974-08-19· cited 17×
• Alpha Medical, Inc., Formerly Known as Alpha Medical Management, Inc. v. Commissioner of Internal Revenue
  Sixth Circuit· 1999-04-19· cited 16×
• Owensby & Kritikos, Inc. v. Commissioner Of Internal Revenue
  Fifth Circuit· 1987-06-26· cited 6×
• RTS Investment Corp. v. Commissioner
  Eighth Circuit· 1989-06-07· cited 4×
• Joseph P. Kropf, Inc. v. United States
  D. Colorado· 1982-04-20· cited 2×
• Unnamed case
  Eighth Circuit· 1989-07-18

Cites

15 cases in this archive are cited by this case.

• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Mayson Mfg. Co. v. Commissioner of Internal Revenue
  Sixth Circuit· 1949-11-17· cited 237×
• Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue
  Ninth Circuit· 1968-08-16· cited 106×
• Heil Beauty Supplies, Inc. v. Commissioner of Internal Revenue
  Eighth Circuit· 1952-10-15· cited 72×
• Commissioner v. Riss
  Eighth Circuit· 1967-03-10· cited 56×
• Irby Construction Company v. United States
  Court of Claims· 1961-06-07· cited 37×
• Northlich, Stolley, Inc. v. The United States
  Court of Claims· 1966-11-10· cited 34×
• Investers Diversified Services, Inc. v. Commissioner of Internal Revenue
  Eighth Circuit· 1963-12-13· cited 33×
• Hammond Lead Products, Inc. v. Commissioner of Internal Revenue
  Seventh Circuit· 1970-04-30· cited 28×
• Midland Ford Tractor Company v. Commissioner of Internal Revenue
  Eighth Circuit· 1960-06-13· cited 25×
• Jones Brothers Bakery, Inc. v. The United States
  Court of Claims· 1969-06-20· cited 24×
• Miller Box, Inc. And Northport Box, Inc. v. United States
  Fifth Circuit· 1974-02-22· cited 16×
• John E. Byrne and Nellie A. Byrne v. Commissioner of Internal Revenue
  Eighth Circuit· 1971-10-14· cited 12×
• Jones Bros. Bakery, Inc. v. United States
  Court of Claims· 1969-09-26· cited 9×
• Bank of Palm Beach & Trust Co. v. United States
  Court of Claims· 1973-04-13· cited 5×

Other cases named Charles Schneider & Co. v. Commissioner

1 other CourtListener record shares this case name.

• Charles Schneider & Co. v. Commissioner
  Supreme Court· 1975-01-27