People of Michigan v. Christopher Michael McGee

How courts have described this case

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

• close scrutiny given to facts where sole shareholders in complete control of company seek to claim deduction for “compensation” when earnings were distributed as dividends; denying deduction on facts of case
• “It is now settled law that only if payment is made with the intent to compensate is it deductible as compensation. Whether such intent has been demonstrated is a factual question to be decided on the basis of the particular facts and circumstances of the case.” (internal citations omitted
• payments made in the form of distributions
• proper intent necessary for compensation deduction

Source: CourtListener parenthetical corpus (CC0).