Actor's Loan-Out Corporation Deemed Sham Entity for Tax Purposes
Second Circuit · 2025-08-14 · Defendant Win · Impact: 65/100
Buller v. Comm'r, decided by Second Circuit on August 14, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corpor...
Creditor's 'Alter Ego' Claim Against Fairfield Sentry Disallowed
Second Circuit · 2025-08-05 · Defendant Win · Impact: 25/100
In Re Fairfield Sentry Ltd., decided by Second Circuit on August 5, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the bankruptcy court's decision to disallow a creditor's clai...