Cory Don Crosby v. State

How courts have described this case

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

• distributions deemed to have passed from the distributing corporation to the recipient shareholder and then to the third-party actual recipient
• distributions deemed to have passed from the distributing corporation to the recipient shareholder and then to the third-party actual recipient
• distributions deemed to have passed from the distributing corporation to the recipient shareholder and then to the third- party actual recipient
• after concluding that a loan was, in substance, a personal obligation of a corporation's controlling shareholder, recharacterizing the corporation's loan repayment as a constructive distribution to the shareholder and disallowing corporation's claimed interest deductions

Source: CourtListener parenthetical corpus (CC0).