Haffner's Service Stations, Inc. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting the - 23 - [ ] independent investor test as the exclusive test and applying the multifactor approach through consideration of a company’s profit and return on equity
• \ 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\

Source: CourtListener parenthetical corpus (CC0).