Economic Substance Test For Tax Entities Cases

Explore 1 court opinions on Economic Substance Test For Tax Entities. AI-powered plain English summaries, key holdings, and legal analysis.

1 recent cases analyzed in this topic area.

Courts Deciding Economic Substance Test For Tax Entities Cases

ca2 (1)

Recent Economic Substance Test For Tax Entities Opinions (1)

Buller v. Comm'r

Actor's Loan-Out Corporation Deemed Sham Entity for Tax Purposes

ca2 · 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...

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