Pacific Grains, Inc., an Oregon Corporation v. Commissioner of Internal Revenue

How courts have described this case

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

• stating that the reasonableness of compensation is a question of fact to be determined on the basis of all the facts and circumstances
• stating that the reasonableness of compensation is a question of fact to be determined on the basis of all the facts and circumstances
• stating that the reasonableness of compensation is a question of fact to be determined on the basis of all the facts and circumstances
• stating that the reasonableness of compensation is a question of fact to be determined on the basis of all the facts - 92 - and circumstances
• finding the failure of a successful company “to pay any dividends while radically increasing the compensation of its sole shareholder” is particularly telling of a disguised dividend
• court found that corporate president was not underpaid in part because taxpayer's board did not state that some part of the payments were for his prior services

Source: CourtListener parenthetical corpus (CC0).