Taxpayer Control Over Corporate Entity Cases

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

1 recent cases analyzed in this topic area.

Courts Deciding Taxpayer Control Over Corporate Entity Cases

ca2 (1)

Recent Taxpayer Control Over Corporate Entity Opinions (1)

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...

Taxpayer Control Over Corporate Entity 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 Entity by State

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