What is the test for establishing that a corporation is a dummy corporation?
MultiRegion, United States of America
The following excerpt is from Linn & Lane Timber Co. v. United States, 196 F. 593 (9th Cir. 1912):
In United States v. Milwaukee Refrigerator Transit Co. (C.C.) 142 F. 247, in which it was alleged that the corporation defendant was a dummy organized, owned, and operated by the stockholders of a brewing company as a device to cover the receipt of rebates on interstate shipments of beer, the court said:
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