Buller v. Comm'r
Actor's Loan-Out Corporation Deemed Sham, Income Taxed to Actor
ca2 · 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...