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1. Menard, Inc. v. Comm'r, No. 08-2125, UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT, January 5, 2009, Argued, March 10, 2009, Decided

OVERVIEW: Because the CEO/controlling shareholder's corporation outperformed much-larger but comparable companies and there was no suggestion that other shareholder's were disappointed that the corporation obtained an 18.8% rate of return, and 5 percent of net corporate income did not look at all like a dividend, Tax Court's decision was reversed.

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