Explore 2 court opinions on Taxation Of Personal Service Corporations. AI-powered plain English summaries, key holdings, and legal analysis.
2 recent cases analyzed in this topic area.
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...