discussed Cited "see, e.g." Frederick H. Foglesong and Elizabeth C. Foglesong v. Commissioner of Internal Revenue, Frederick H. Foglesong Co., Inc. v. Commissioner of Internal Revenue See, e.g., Borge v. Commissioner, 405 F.2d 673 (2d Cir. 1968), cert. denied, 395 U.S. 933 , 89 S.Ct. 1994 , 23 L.Ed.2d 448 . 12 In recent decisions, however, the Tax Court has gone beyond this to hold that section 482 is designed "to cover any type of entity or enterprise which has independent tax significance," Keller v. Commissioner, 77 T.C. 1014, 1022 (1981), when evasion of taxes is perceived.

cited Cited "see, e.g." Foglesong v. Commissioner See, e.g., Borge v. Commissioner, 405 F.2d 673 (2d Cir. 1968), cert. denied, 395 U.S. 933 , 89 S.Ct. 1994 , 23 L.Ed.2d 448 .

discussed Cited "see, e.g." Bersch v. Drexel Firestone, Inc. See, e.g., Roth v. Fund of Funds, Ltd., 405 F.2d 421 (2d Cir. 1968), cert. denied, 394 U.S. 975 , 89 S.Ct. 1469 , 22 L.Ed.2d 754 (1969), rehearing denied, 395 U.S. 941 , 89 S.Ct. 1994 , 23 L.Ed.2d 459 (1969); In the Matter of I.O.S., Ltd.