context: 13. In seeking to satisfy legitimate tax debts, the government may levy on property held by a corporation or other business entity, when the corporation or other business entity is determined to be the alter ego or nominee of the taxpayer.
citation_a.signal: no signal
citation_a.identifier: 629 F.2d 162, 171
citation_a.parenthetical: corporation was not considered to be a separate entity for tax purposes since it was the alter ego of the taxpayer
citation_a.sentence: Valley Fin., Inc. v. United States, 629 F.2d 162, 171 (D.C.Cir.1980) (corporation was not considered to be a separate entity for tax purposes since it was the alter ego of the taxpayer); see also Loving Saviour Church v. United States, 728 F.2d 1085 (8th Cir.1984) (church was the alter ego of the taxpayer and could be levied on to satisfy taxpayer’s delinquent taxes); United States v. Williams, 581 F.Supp. 756 (N.D.Ga.1982) (although legal title was in the name of Helen Williams, she held title as the nominee of her son); Simpson v. United States, 63 A.F.T.R.2d (P-H) para. 89-514 (M.D.Fla.1989) (title holder held title as nominee of taxpayer).
citation_b.signal: see also
citation_b.parenthetical: although legal title was in the name of Helen Williams, she held title as the nominee of her son
citation_b.sentence: Valley Fin., Inc. v. United States, 629 F.2d 162, 171 (D.C.Cir.1980) (corporation was not considered to be a separate entity for tax purposes since it was the alter ego of the taxpayer); see also Loving Saviour Church v. United States, 728 F.2d 1085 (8th Cir.1984) (church was the alter ego of the taxpayer and could be levied on to satisfy taxpayer’s delinquent taxes); United States v. Williams, 581 F.Supp. 756 (N.D.Ga.1982) (although legal title was in the name of Helen Williams, she held title as the nominee of her son); Simpson v. United States, 63 A.F.T.R.2d (P-H) para. 89-514 (M.D.Fla.1989) (title holder held title as nominee of taxpayer).