506 U.S. 523

506 U.S. 523 506 U.S. 523 113 S.Ct. 927 122 L.Ed.2d 306 Sheldon B. BUFFERD, Petitionerv.COMMISSIONER OF INTERNAL REVENUE No. 91-7804. Argued Nov. 30, 1992. Decided Jan. 25, 1993. Syllabus* Subchapter § of the Internal Revenue Code seeks to eliminate tax disadvantages that might dissuade small businesses from adopting the corporate form and to lessen […]

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