DosReis v. Rousseau

How courts have described this case

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

• stating: “We have grave doubts about the dissent’s casual eliding of the distinction between parent and subsidiary. They are separate taxpayers. In the absence of a consolidated return, * * * treating the two corporations as one may not be justified.”
• unmarketable corporate shell’s potential use is not value under I.R.C. § 165(a)

Source: CourtListener parenthetical corpus (CC0).