In the Interest of S.H.-M, X.R., and J.M., Minor Children

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 advance may not be a bona fide loan if an outside lender would not have advanced funds on the same terms as did the corporate insider
• “In a corporation which has numerous shareholders with varying interests, the arm’s-length relationship between the corporation and a shareholder who supplies funds to it inevitably results in a transaction whose form mirrors its substance.”
• “the corporation used the proceeds of the notes to purchase its original assets”
• “the corporation used the proceeds of the notes to purchase its original assets”
• criteria 10, 13, and 14

Source: CourtListener parenthetical corpus (CC0).