1637
Anna Vitko. Per Aspera ad Astra: Towards the International Fiscal Meaning of the Concept «Beneficial Owner». Master Thesis, Lund University, 2011. P. 14.
1638
Montana Catholic Missions v. Missoula County 200 U.S. 118 (1906).
1639
Anderson v. Commissioner 164 F.2d 870 (7th Cir. 1947).
1640
Anthony Yelencsics and Norma Yelencsics, et al. v. Commissioner, 74 T.C. 1513 (1980). P. 1528.
1641
Supra, note 30.
1642
Ted F. Merrill and Elizabeth H. Merrill v. Commissioner 40 T.C. 66 (1963), at 74.
1643
Ibid.
1644
Pacific Coast Music Jobbers, Inc. v. Commissioner 55 T.C. 866 (1971) at 874.
1645
J. David B. Oliver, Jerome B. Libin, Stef van Weeghel and Charl du Toit. Beneficial Ownership. IBFD Bulletin. July 2000. P. 318 (Section X. The common law meaning): «The beneficial owner is the person whose ownership attributes outweigh that of any other person».
