Taxpayer Control Over Corporate Entities Cases

Explore 1 court opinions on Taxpayer Control Over Corporate Entities. AI-powered plain English summaries, key holdings, and legal analysis.

1 recent cases analyzed in this topic area.

Courts Deciding Taxpayer Control Over Corporate Entities Cases

ca2 (1)

Recent Taxpayer Control Over Corporate 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...

Taxpayer Control Over Corporate Entities by Court

Supreme Court First Circuit Second Circuit Third Circuit Fourth Circuit Fifth Circuit Sixth Circuit Seventh Circuit Eighth Circuit Ninth Circuit Tenth Circuit Eleventh Circuit D.C. Circuit Federal Circuit

Taxpayer Control Over Corporate Entities by State

California Texas New York Florida Illinois Pennsylvania Ohio Georgia Michigan New Jersey Virginia Washington Massachusetts North Carolina

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