Federal Case

How courts have described this case

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

• 100-percent allocation sustained because corporation from which income was sought to be allocated was not respected by the taxpayers as a separate entity in the conduct of business
• 100-percent allocation sustained because corporation from which income was sought to be allocated was not respected by the taxpayers as a separate entity in the conduct of business

Source: CourtListener parenthetical corpus (CC0).