Browse 3 sham corporation doctrine cases decided by Second Circuit. AI-powered summaries, holdings, and legal analysis.
Actor's Loan-Out Corporation Deemed Sham, Income Taxed to Actor
Buller v. Comm'r, decided by Second Circuit on November 26, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corp...
Actor's Loan-Out Corporation Deemed Sham Entity by Second Circuit
Buller v. Comm'r, decided by Second Circuit on November 26, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corp...
Actor's Loan-Out Corporation Deemed Sham Entity for Tax Purposes
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...
CaseLawBrief currently tracks 3 sham corporation doctrine cases from Second Circuit. This number is updated as new opinions are published.
Outcome breakdown: Defendant Win: 3.
Each case page on CaseLawBrief includes an AI-generated plain English summary, key holdings, and legal analysis. Click any case above to read its full analysis.