United States Ninth Circuit

The United States Tax Court was affirmed in determining: 1) the amount of a corporate officer's salary that may be deducted as a reasonable business expense; and 2) that a contested tax liability that is paid before the legal contest is resolved does not accrue in the taxable year in which it was originally assessed.

Appellate Information

• Argued 02/12/2004
• Decided 07/23/2004
• Published 07/23/2004

Judges

• TALLMAN, Circuit Judge., Before SCHROEDER, Chief Judge, TALLMAN and CALLAHAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Burgess J.W. Raby,Raby Law Office, Tempe, AZ, for the petitioners-appellants.


• For Appellees:
  
• Andrea R. Tebbets, Department of Justice, Tax Division, Washington, DC, for the respondent-appellee.