Inland Terminals, Inc. v. United States

How courts have described this case

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

• holding that the above regulation generally allows a subsidiary corporation to accumulate earnings for the business needs of its parent corporation
• “[T]he business of one corporation may be regarded 23 as including the business of another corporation if such other corporation is a mere instrumentality of the first corporation.”

Source: CourtListener parenthetical corpus (CC0).