Menard, Inc. v. Commissioner’s Empirical Analysis
560 F.3d 620 · 2009
Citation profile
7 federal appellate · 1 state decisions
How this case has been cited
Cited by 20 later decisions — most recently May 2023
7 federal appellate · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 162
Relies on Palmer v. City of Chicago · Elliotts, Inc. v. Commissioner · Farmer v. Haas · Owensby & Kritikos, Inc. v. Commissioner · Pepsi-Cola Bottling Co. of Salina, Inc. v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Multifactor tests with no weight assigned to any factor are bad enough from the standpoint of providing an objective basis for a judicial decision”
1 later decision quote this exact passage · from the majority“takes into account the details of the compensation package of each of the compared executives, and not just the bottom-line salary.”
1 later decision quote this exact passage · from the majority“treating a dividend as salary [is] less likely to be attempted in a publicly held corporation”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.