Paymer v. Commissioner of Internal Revenue

How courts have described this case

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

• nominee corporation is one serving \no business purpose * * * and * * * intended to serve only as a blind to deter the creditors\
• corporation recognized because it borrowed $50,000

Source: CourtListener parenthetical corpus (CC0).