United States Tax Court July 10, 2003, No. 8222-99 (Brewer Quality Homes, Inc. v. Comm'r)

T.C. Memo. 2003-200

UNITED STATES TAX COURT

BREWER QUALITY HOMES, INC., Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8222-99. Filed July 10, 2003.

R disallowed deductions for portions of amounts P paid

to a shareholder-officer.

Held: (1) Maximum amounts of reasonable compensation

(less than amounts P deducted, but greater than amounts R

determined) are redetermined.