(case involves C corporation management-fee arrangement designed to allocate income between controlled entities to optimize corporate and individual brackets; petitioner operated hauling business in C corporation and owned 30 trucks in a wholly-owned LLC which was reported on his individual Schedule C; the LLC paid management fees to C corp with fees deducted on petitioner's Form 1040 and added to C corporate income; IRS disallowed over 60 percent of fees over two-year period; court agreed with IRS and added on 20 percent accuracy-related penalty; no management contract, no detail of services provided, LLC had no customers other than petitioner's C corporation and LLC employed no drivers - thus, LLC would have consulted with no one other than petitioner; fees must be charged for services actually provided under written (preferably) contract).