Commissioner of Internal Revenue v. George J. Schaefer

How courts have described this case

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

• noting that “an individual [who] seeks the benefits of the corporate form or method for the ownership and conduct of a business [] may not ignore the presence or existence of the corporation, in order to avoid the disadvantages”

Source: CourtListener parenthetical corpus (CC0).