E.J. HARRISON & SONS, INC. v. COMMISSIONER

Dkt. No. 5316-01.

91 T.C.M. 1301 (2006)

T.C. Memo. 2006-133

E.J. Harrison & Sons, Inc. v. Commissioner.

United States Tax Court.

June 26, 2006.


Attorney(s) appearing for the Case

Philip Garrett Panitz, for petitioner.

Jonathan H. Sloat, for respondent.


SUPPLEMENTAL MEMORANDUM OPINION

HALPERN, Judge:

This case is before us on remand from the U.S. Court of Appeals for the Ninth Circuit for reconsideration of a question of reasonable compensation. See E.J. Harrison & Sons, Inc. v. Commissioner, 138 Fed.Appx. 994 (9th Cir. 2005), affg. part, revg. part, and remanding [Dec. 55,262(M)] T.C. Memo. 2003-239.

Unless otherwise indicated, all section references are to the Internal Revenue Code...

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