corporate form disregarded
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 319 U.S. 436 - Moline Properties, Inc. v. Commissioner · 1943Most cited · 1,841 citing opinions
in matters relating to the revenue, the corporate form may be disregarded where it is a sham or unreal. In such situations the form is a bald and mischievous fiction.