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When Compensation Paid as Salary to Shareholder Employees of Personal Service Corporations is Treated as Dividends: Pediatric Surgical Associates, P.C. v. Commissioner

In Pediatric Surgical Associates, P.C. v. Commissioner, the Tax Court held that a portion of a personal service corporation's payments to its shareholder employees was a dividend and not deductible compensation. The court reasoned, in effect, that where a personal service corporation...

Kevin G. Mosley

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