Opinion · Supreme Court of the United States
Ach v. Commissioner
385 U.S. 899
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1966-10-17
- Topic
- general
How later courts describe this case
- decision holding that beneficial voting power is the essential thrust for control, and not literal record ownership, where taxpayer did not own the voting stock but in effect ran all the operations and made all the decisions of the corporation
Citator
UpLaw has not yet analyzed Ach v. Commissioner. The absence of a flag is not a finding that it is good law.
- Cited by
- 53 opinions
C. A. 6th Cir. Certiorari denied.
Reported below: 358 F. 2d 342.