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MENARD, INC. v. C.I.R.

No. 08-2125.

560 F.3d 620 (2009)

MENARD, INC. and John R. Menard, Jr., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 10, 2009.

Attorney(s) appearing for the Case

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

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

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

POSNER, Circuit Judge.

The Internal Revenue Code allows a business to deduct from its taxable income a "reasonable allowance for salaries or other compensation for personal services actually rendered," 26 U.S.C. § 162(a)(1), or, as Treas. Reg. § 1.162-7(a) adds, for "payments purely for services." Occasionally the Internal Revenue Service challenges the deduction of a corporate salary on the ground that it's really a dividend. A dividend, like salary, is...

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