pjc-family-2024-lib

C HAPTER 205 D ISREGARDING C ORPORATE F ORM

PJC 205.1 Mere Tool or Business Conduit (Alter Ego). . . . . . . . . . . . . . . . . 83

PJC 205.2 Other Unfair Device . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85

PJC 205.3 Disregarding Corporate Identity of Corporation

Owned Entirely by Spouses (Question) . . . . . . . . . . . . . . . . . . . . 88

PJC 205.4 Disregarding Corporate Identity of Corporation—

Additional Instructions and Questions (Comment) . . . . . . . . . . . 91

81