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Please determine the steps necessary to satisfy the return of equity issue and eliminate the constructive dividend issue raised by the government. Below is the

Please determine the steps necessary to satisfy the return of equity issue and eliminate the constructive dividend issue raised by the government.

Below is the link of the case:

https://www.ustaxcourt.gov/ustcinop/opinionviewer.aspx?ID=11422

Sorry, I could not know how to upload the pdf file to the question. The link should open a pdf file of the case.

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