Stephen Kirkland has provided expert witness testimony in three U.S. Tax Court cases involving the reasonableness of executive compensation. One case resulted in a bench decision, one settled subsequent to Stephen’s testimony, and one resulted in a published decision (see Choate Construction Co. T.C. Memo 1997-495). Other cases settled prior to beginning of the trial.

His cases have involved companies in South Carolina (two cases), California (three cases), Florida, New York (two cases), New Jersey, Georgia (four cases), Mississippi, and Ohio.

Those cases have involved companies in the following industries:

Automobile dealerships (two cases)
Construction (six cases)
Pharmaceutical distribution
Food Importing
Pipeline / fuel distribution
Telecommunications
Technology
Healthcare
Financial services