Mulcahy, Pauritsch, Salvador & Co. Ltd. v. Comr., T.C. Memo. 2011-74

(payments that professional C corporation made to related entities that were designated as "consulting fees" were not compensation for services of the founders of the C corporation; firm not entitled to deduct such payments in attempt to push tax liability to zero; even if such payments were properly construed as compensation, such amounts were unreasonably high).