Taxpayer Control Over Corporate Entity Cases in Second Circuit

Browse 1 taxpayer control over corporate entity cases decided by Second Circuit. AI-powered summaries, holdings, and legal analysis.

1
Cases
1
Defendant Win

Taxpayer Control Over Corporate Entity Opinions from Second Circuit (1)

Buller v. Comm'r

Actor's Loan-Out Corporation Deemed Sham, Income Taxed to Actor

Second Circuit · 2025-11-26 · Defendant Win · Impact: 65/100

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...

Frequently Asked Questions

Q: How many taxpayer control over corporate entity cases has Second Circuit decided?

CaseLawBrief currently tracks 1 taxpayer control over corporate entity cases from Second Circuit. This number is updated as new opinions are published.

Q: What types of outcomes occur in taxpayer control over corporate entity cases at Second Circuit?

Outcome breakdown: Defendant Win: 1.

Q: Where can I find plain English summaries of taxpayer control over corporate entity rulings from Second Circuit?

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.

Explore More

All Second Circuit Cases All Taxpayer Control Over Corporate Entity Cases All Courts All Topics Search