Opinion · Supreme Court of the United States

Ach v. Commissioner

17 L. Ed. 2d 131

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1966-10-17
Topic
general

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

Cited by
35 opinions

C. A. 6th Cir. Certiorari denied.

Reported below: 358 F. 2d 342.