Broz v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that the activities of a taxpayer’s wholly owned S corporation could not be attributed to the taxpayer’s wholly owned LLC, which was a disregarded entity
• affirming Tax Court's rejection of taxpayers' \incorporated pocketbook\ argument where the taxpayers failed to establish that they habitually paid third parties through the entities

Source: CourtListener parenthetical corpus (CC0).