Pension Benefit Guaranty Corp. v. Center City Motors, Inc.

How courts have described this case

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

• Congress “clearly intended to prevent a business from limiting its responsibilities under ERISA by the fractionalization of its business operations.”
• interpretations given to \trade or business\ in IRC not determinative of how those terms are interpreted under ERISA
• interpretations given to “trade or business” in IRC not determinative of how those terms are interpreted under ERISA
• same persons made decisions for both entities, so both entities liable
• “[T]he court finds that Congress did not intend to exclude from its definition of a ‘trade or business’ in § 1301, a rental proprietorship which leases property, under a net lease, to an entity that is under common control.”

Source: CourtListener parenthetical corpus (CC0).