Search for: "Moline Properties, Inc. v. Commissioner" Results 1 - 1 of 1
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9 May 2019, 2:41 pm by Marco Rossi
Indeed, the attempt to re-characterize a duly incorporated entity as a branch is considered an extreme departure from a fundamental principle of law, which requires that the corporate form be respected, as long as some minimal corporate formalities are met, and is very well settled in the US legal system, where it finds its binding precedent in the decision of the US Supreme Court in the Moline Properties case (Moline Properties, Inc. v. [read post]