Menard, Inc. and John R. Menard, Jr., Petitioners-Appellants, v. Commissioner, Respondent-Appellee, 560 F.3d 620; 2009 U.S. App. LEXIS 4883 (7th Cir., March 10, 2009).

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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