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EBERL'S CLAIM SERVICE, INC. v. C.I.R.

No. 99-9033.

249 F.3d 994 (2001)

EBERL'S CLAIM SERVICE, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

May 4, 2001.

Attorney(s) appearing for the Case

Mark R. Kravitz (Joseph A. SanFilippo, Jr., Wiggin & Dana, New Haven, Connecticut and John D. Moats, Englewood, Colorado, with him on the briefs), Wiggin & Dana, New Haven, Connecticut, for the Petitioner-Appellant.

Joan I. Oppenheimer (Gilbert S. Rothenberg with her on the brief), Tax Division, Department of Justice, Washington, DC, for the Respondent-Appellee.

Before LUCERO, McKAY and MURPHY, Circuit Judges.

LUCERO, Circuit Judge.

The Commissioner of Internal Revenue determined deficiencies and additions to tax for Eberl's Claim Service, Inc.'s ("taxpayer") fiscal years 1992 and 1993,1 in which taxpayer sought to deduct $4,340,000 and $2,080,000, respectively, for compensation to Kirk J. Eberl ("Eberl"). Contending that those amounts were excessive, the Commissioner asserts Eberl's salary constituted disguised dividend payments that should...

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