U.S. Tax Court Holds Section 17 Corporation Not Legally Distinct from Corporate Subsidiaries March 7, 2019March 7, 2019Matthew L.M. Fletcher Here is the opinion in Blue Lake Rancheria Economic Development Corp. v. Commissioner: Blue Lake Rancheria Sec. 17 Tax Court Decision Print (Opens in new window) Print Email a link to a friend (Opens in new window) Email Share on X (Opens in new window) X Share on Facebook (Opens in new window) Facebook More Share on Pinterest (Opens in new window) Pinterest Share on Tumblr (Opens in new window) Tumblr Share on Reddit (Opens in new window) Reddit Like Loading...