Deferred Compensation and the Supreme Court

Dennis S. Karjala

Arizona State University College of Law


Taxes, Vol. 60, p. 684, 1982

This article responds to arguments that deferred compensation agreements are an unwarranted form of tax avoidance and that a regrettable dichotomy has arisen between the decisions of the Supreme Court and the lower federal courts in this area. This, however is not true, for the accounting provisions under Section 446(b) provide an adequate means of checking any abuse that may arise in the area of deferred compensation. Lucas v. Earl and United States v. Basye do not negate Supreme Court jurisdiction over either the income tax law or deferred compensation arrangements.

Number of Pages in PDF File: 11

Keywords: Tax Law, Internal Revenue Code Seciton 446(b), Deferred Compensation

Open PDF in Browser Download This Paper

Date posted: September 6, 2009  

Suggested Citation

Karjala, Dennis S., Deferred Compensation and the Supreme Court (1982). Taxes, Vol. 60, p. 684, 1982. Available at SSRN: http://ssrn.com/abstract=1467858

Contact Information

Dennis S. Karjala (Contact Author)
Arizona State University College of Law ( email )
Box 877906
Tempe, AZ 85287-7906
United States
480-965-4010 (Phone)
480-965-2427 (Fax)
HOME PAGE: http://www.public.asu.edu/~dkarjala
Feedback to SSRN

Paper statistics
Abstract Views: 442
Downloads: 12

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 0.172 seconds