PER CURIAM. The Tax Court found that amounts shown on the books of a closely held corporation as loans to taxpayer, who, with his brother, controlled the eorporation, were in fact payments of cornpensation. This finding is clearly supported by substantial, if not overwhelming evidence in the record before us; we therefore must affir…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.