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.