George Advertising Simms Co. v. Orleans Metal Bed Co.

How courts have described this case

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

• “A corporation is an entity separate and apart from the individuals who compose it; it is a legal fiction for the purpose of doing business.”
• income derived from an S corporation’s business activity that passed through the individual taxpayer’s tax return was business income as to the individual taxpayer
• \A corporation is an entity separate and apart from the individuals who compose it; it is a legal fiction for the purpose of doing business [emphasis sic]\
• applying Wrigley but turning primarily on Ohio corporate law

Source: CourtListener parenthetical corpus (CC0).