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- Title
S Corporation Corner: The Caselli Case: S Corporation Governance Matters.
- Authors
Toner, Nelson A.
- Abstract
The article discusses the U.S. Tax Court case involving a shareholder of Apple Gilroy Inc. who received a notice of deficiency from the Internal Revenue Service for his 2006 and 2007 income tax returns. Topics include S corporation governance, the S corporation election formed by Apple Gilroy's shareholders, businesses operated as S corporations for income tax purposes, and the impact of changing one shareholder's tax position on other shareholders' tax liabilities.
- Subjects
SUBCHAPTER S corporations; INCOME tax; STOCKHOLDERS; UNITED States. Internal Revenue Service; TAX returns
- Publication
Journal of Passthrough Entities, 2019, Vol 22, Issue 1, p29
- ISSN
1099-7407
- Publication type
Article