William B. Wilson 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.

• beneficial ownership of stock, not mere record ownership or other formal indicia, determines who bears those tax consequences
• beneficial ownership of stock, not mere record ownership or other formal indicia, determines who bears those tax consequences
• beneficial ownership of stock, not mere record ownership or other formal indicia, de- termines who bears those tax consequences
• “Shareholders in close corporations generally have some role (however formal or minor
• “Shareholders in close corporations generally have some role (however formal or minor

Source: CourtListener parenthetical corpus (CC0).