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TRICON METALS & SERVICES, INC. v. COMMISSIONER

Docket No. 4963-95.

74 T.C.M. 287 (1997)

T.C. Memo. 1997-360

Tricon Metals & Services, Inc. v. Commissioner.

United States Tax Court.

Filed August 6, 1997.

Attorney(s) appearing for the Case

Joseph G. Stewart, Birmingham, Ala., Abbot Brand Walton, Jr., and David A. Elliott, for the petitioner. Robert W. West, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

FYE Aug. 31                      Deficiency

1990 .........................    $173,346
1991 .........................     226,072
1992 .........................     326,591

The issue for decision is whether the compensation paid to petitioner's majority shareholder in its...

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