separate taxable entity
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 319 U.S. 436 - Moline Properties, Inc. v. Commissioner · 1943Most cited · 1,841 citing opinions
corporate
so long as that purpose is the equivalent of business activity or is followed by the carrying on of business by the corporation, the corporation remains a separate taxable entity
How often courts cite the case defining “separate taxable entity”
Court decisions citing the opinion that defined “separate taxable entity” — 1,841 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.