Cases pin-citing Haffner's Service Stations, Inc. v. Commissioner
Haffner's Service Stations, Inc. v. Commissioner · 2003 · 2 pinpoint citations from 2 cases, 2 distinct passages.
Comm'r
· James S.\ · pin 326 F.3d at 1
" Even if the company performed well in the subject period and even if executives at comparable companies got large packages * * * a neutral owner would not pay * * * [employee-shareholders] handsomely for producing results for which others * * * were responsible"