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Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance provided via statutory and administrative authority does not fully address this issue. Specifically, there is a lack of clarity and consistency in this arena of tax. Our study examines reasonable compensation in closely held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the US Tax Court. The time frame of judicial decisions covers 1983 through 2014. We use regression models and chi-square tests to analyze the effect of gender, political affiliation, and family composition on US Tax Court decisions in reasonable compensation cases. We find that the judge’s gender and tenure/experience are significant. Our results also suggest a relationship between the duration of the case and the judge’s decision. Our significant variables include judge’s gender, number of tax years covered by the case, taxpayer’s gender, and tenure/experience of the judge.

This work addresses how consumer perceptions of quality may be influenced by the composition of competition. I develop a theoretical framework that explains how consumer evaluations of quality can be negatively impacted by a product's stylistic similarity to popular competitors. These issues are examined empirically using more than 75,000 online consumer evaluations, from the evaluation aggregator Rotten Tomatoes, of 123 feature films released in the United States during 2007. Results suggest that during a movie's opening week, movies that are stylistically similar to the top-performing box office movie are evaluated less favorably. Additional analyses indicate that this negative effect may persist in later periods due to social conformity pressures, and that there is reduced demand for those movies that are stylistically similar to the top box office performer. This article contributes to the broader literature in strategic management by depicting how stylistic features of competitors can affect consumer behaviour and perceptions of quality in markets. This work also suggests managerial implications for entry-timing decisions and positioning choices.

Despite millions of dollars funding increases in the California Community College system, statistics show that less than 50% of students complete their two-year degree in six years. The 114 colleges that serve over two million students have, therefore, been mandated to implement student success programs under the Chancellor’s Vision for Success strategy. Dr. Ortiz Oakley’s plans to decrease attrition and graduation time while improving equity entail additional responsibilities for the instructors because one of its measures ties a percentage of funding to quantifiable increases in success rates. Such connection was one of the reasons for a no confidence motion voted against the Chancellor by the Faculty Association. Though circumscribed, this case calls attention to the general question of accountability in the classroom. Can instructors be held responsible for students passing their classes? In face of rates of failure that are rare in other professional fields and unacceptable given Community College students’ vulnerability and the vital importance of degrees to enter the workforce and earn living wages, this chapter examines how weaving a social justice component into instructors’ mission of knowledge dissemination leads to the constitution of a beneficial civil society but generates conflict among the Colleges’ leaders.