McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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In Problem 55, Nancy would like to have Frank stay on as a consultant after all of his shares are redeemed.She would pay him a modest amount of $500 per month.Nancy wants to know if there is any de minimis rule such that Frank would not be treated as having retained a prohibited interest in the company because he is receiving such a small amount of money.Consult Lynch v.Comm., 801 F.d 1176 (CA-9 1986), reversing 83 T..597 (1984), Seda , 82 T..484 (1984), and Cerone , 87 T..1 (1986).