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».
