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- Royalty Rates
- Thousands of Transactions
- Sorted By SIC
and NAICS Codes
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Managing Directors
Terry J. Allen
Midwest
Stephen J. Bravo
Boston, MA
Michael
A. Crain
Ft. Lauderdale, FL
John R. Gilbert
Great Falls, MT
James
R. Hitchner
Atlanta, GA
Steven D. Hyden
Tampa, FL
Robert Lanz
Silicon Valley, CA
Michael J. Mard
Tampa, FL
Michael J. Mattson
Chicago, IL
John J. Mayerhofer
Oakland, CA
Ralph
Ostermueller
St. Louis, MO
Charles H. Preston
Los Angeles, CA
James S. Rigby
Los Angeles, CA
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- Tax Valuation E-Flash
- Intellectual Property Transaction Update
- Building Value
- Software Industry
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Reasonable
Compensation Cases
This page lists "reasonable
compensation" cases in the Tax Court as well as the US Circuit Courts of Appeal.
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Case Name and Full Text |
E-Flash Analysis (If
available) |
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2007 |
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Universal Marketing, Inc. v. Commissioner, T.C. Memo 207-305 |
N/A |
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2006 |
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Wechsler & Co., Inc. v. Commissioner, T.C. Memo 2006-173 |
N/A |
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2005 |
Miller & Sons Drywall v. Commissioner, T.C. Memo 2005-114
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N/A |
PK
Ventures, Inc. v Commissioner, T.C. Memo 2005-56
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N/A |
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2004 |
Beiner,
Inc, v. Commissioner, T.C. Memo 2004-219
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N/A |
Menard, Inc. v. Commissioner, T.C. Memo 2004-207
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N/A |
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2003 |
E.J. Harrison and Sons, Inc. v. Commissioner, T.C. Memo 2003-239
Partially affirmed - remanded
by 9th Circuit
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N/A |
Brewer Quality Homes, Inc. v. Commissioner, T.C. Memo 2003-200
Affirmed - 5th Circuit
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N/A |
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Devine
Brothers, Inc. v. Commissioner, T.C. Memo 2003-15 |
N/A |
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2002 |
International
Capital Holding Corp. v. Commissioner, T.C. Memo 2002-109
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N/A |
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Haffner's Service Stations, Inc. v Commissioner
T.C. Memo 2002-38 (Affirmed
by First Circuit 3/31/03) |
N/A |
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2001 |
B&D
Foundations, T.C. Memo 2001-262
Appeal to 10th Circuit
dismissed by agreement of parties
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N/A |
Damron
Auto Parts, T.C. Memo 2001-197
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N/A |
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Wagner
Construction, T.C. Memo 2001-160 |
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Normandie
Metal Fabricators Second Circuit |
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Eberl's
Claim Service, Inc. v. Commissioner, No. 99-9033, 2001 U.S. App. Lexis
8162, United States Court of Appeals for the Tenth Circuit, May 4, 2001 |
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Metro
Leasing T.C. Memo 2001-119
(Affirmed
- 9th Circuit) |
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Pediatric
Surgical Associates, T.C. Memo 2001-81 |
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2000 |
| LabelGraphics
v. CIR, US 9th Circuit Court of Appeal |
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| Normandie Metal
Fabricators, T.C. Memo 2000-102 (Affirmed by Second Circuit) |
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1999 |
| Exacto
Spring, US 7th Circuit Court of Appeals |
N/A |
| Eberl's
Claim Service T.C. Memo. 1999-211 |
N/A |
| Law
Offices - Richard Ashare, T.C. Memo. 1999-282 |
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| Herold
Marketing Associates, T.C. Memo 1999-26 |
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| O.S.C.
& Associates, Inc., d.b.a. Olympic Screen Crafts 9th Circuit Court of Appeals |
N/A |
| Alpha
Medical Inc. v. CIR, US 6th Circuit Court of Appeals |
N/A |
| Dexsil
Corp. T, C. Memo 1999 - 155 |
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1998 |
| CH
Robinson TCM 1998-430 |
N/A |
| Dexsil
Corp. v. CIR, U.S. 2nd Circuit Court of Appeals |
N/A |
| Joly
T,C.
Memo 1998-361 |
N/A |
| Leonard
Pipeline Contractors, T.C, Memo 1999-315 |
N/A |
| Leonard
Pipeline Contractors, U. S. 9th Circuit Court of Appeals |
N/A |
| Label
Graphics T, C, Memo 1998-343 |
N/A |
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Wang T.C.Memo 1998-127 |
N/A |
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1997 |
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Choate
Construction T.C. Memo 1997-495 |
N/A |
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Max
Burton Enterprises T.C.Memo 1997-421 |
N/A |
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O.S.C. &
Associates, Inc., d.b.a. Olympic Screen Crafts T.C. Memo. 1997-300 |
N/A |
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Tricon Metals
& Services, Inc. T.C. Memo. 1997-360 |
N/A |
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1995 |
| Dexsil
Corp., T.C. Memo 195-135 |
N/A |
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1983 |
| Elliotts
v. CIR, U. S. 9th Circuit Court of Appeals |
N/A |
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