Ralph K. Moore (78-1164), Blue Ridge Transportation Company, Inc. (78-1165) v. Commissioner of Internal Revenue, (78-1164/5)

How courts have described this case

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

• corporation's dominant shareholder fraudulently diverted corporate funds for personal use and so controlled the corporation that the corporate entity was destroyed and the corporation became the individual's alter ego

Source: CourtListener parenthetical corpus (CC0).