Moline Properties v. Comm'r

Holding that a corporation may be a separate taxable entity even if it has only one shareholder who exercises total control over its affairs

Cannon Mfg. Co. v. Cudahy Co.

Holding that where a foreign parent uses a subsidiary to conduct business in the forum state, the subsidiary does not necessarily subject the parent to jurisdiction when the corporate separation, though formal, is real

Kwong Hai Chew v. Colding

Holding that an alien who permanently resided in the United States was "a person within the protection of the Fifth Amendment" and therefore was entitled to due process

National Carbide Corp. v. Comm'r

Determining that money from a corporation was transmitted to the sole shareholder only because of ownership and not as a result of agency

Sampsell v. Imperial Paper Corp.

Holding that "the jurisdiction of the bankruptcy court was properly exercised by summary proceedings" in which a bankruptcy referee "found ... that corporation was ‘nothing but a sham and a cloak’ devised by [the debtor] ‘for the purpose of preserving and conserving his assets’ for the benefit of himself and his family and that the corporation was formed for the purpose of hindering, delaying and defrauding his creditors" and "ordered that the property of the corporation was property of the bankrupt estate and that it be administered for the benefit of the creditors of the estate

Dalton v. Bowers

In Dalton v. Bowers, 287 U.S. 404, 53 S.Ct. 205, 77 L.Ed. 389, the taxpayer was denied the right of set off, against gains, of a net loss attributable to his investment in a corporation which became insolvent.

Burnet v. Commonwealth Imp. Co.

In Burnet v. Commonwealth Improvement Co., 287 U.S. 415, this Court appraised the relation between a corporation and its sole stockholder and held taxable to the corporation a profit on a sale to its stockholder.

Paymer v. Commissioner of Internal Revenue

Holding that corporation was a dummy corporation where the entity held title to real estate but shareholder's partnership collected the rent from the real estate; a second corporation that secured the loan in its name and distributed the proceeds was not a dummy corporation

United States v. Weissman

Corn Products Refining Company v. Benson

Section 1101 - Definitions

Finding notice and comment rulemaking is required for the agency's interim rule recognizing fear of coercive family practices as basis for refugee status

Section 1182 - Inadmissible aliens

Holding deportable aliens who have been convicted of "crimes involving moral turpitude"

Section 1226 - Apprehension and detention of aliens

Ruling that no court may set aside an immigration judge's "discretionary judgment any action or decision . . . regarding the detention or release of any alien or the grant, revocation, or denial of bond or parole"

Section 1225 - Inspection by immigration officers; expedited removal of inadmissible arriving aliens; referral for hearing

Setting standard for credible fear as "a significant possibility, taking into account the ... statements made by the alien ... and such other facts as are known to the officer, that the alien could establish eligibility for asylum"

Section 1153 - Allocation of immigrant visas

Determining an applicant's age as " the age of the alien on the date on which an immigrant visa number becomes available for such alien . . . but only if the alien has sought to acquire the status of an alien lawfully admitted for permanent residence within one year of such availability; reduced by (B) the number of days in the period during which the applicable petition . . . was pending"

Section 1154 - Procedure for granting immigrant status

Granting immigrant status

Section 1361 - Burden of proof upon alien

Providing that the burden of proof to show time, place, and manner of entry into the United States shifts to the alien once alienage is established

Section 287.1 - Definitions

Defining “reasonable distance” to mean 100 miles

Section 236.11 - Definitions