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United States Seventh Circuit


Menard, Inc. v. Comm'r of Internal Revenue, 08-2125

In an action involving executive compensation, tax court's ruling against plaintiff is reversed where: 1) plaintiff's compensation to CEO was not objectively excessive, and did not exceed that of comparable CEOs in 1998; and 2) plaintiff's bonus to CEO was in good faith and did not constitute a concealed dividend.

Appellate Information

  • Argued 01/05/2009
  • Decided 03/11/2009
  • Published 03/11/2009

Judges

  • POSNER, Circuit Judge., Before EASTERBROOK, Chief Judge, and POSNER and WILLIAMS, Circuit Judges.

Court

  • United States Seventh Circuit

Counsel

  • For Appellant:
  • Robert E. Dallman (argued), Reinhart, Boerner, Van Deuren, Milwaukee, WI, for Petitioners-Appellants.

  • For Appellees:
  • Bethany B. Hauser (argued), Civil Div., Immigration Litigation, Gilbert S. Rothenberg, Deputy Assistant Attorney, Department of Justice, Washington, DC, for Respondent-Appellee.
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