United States v. Bestfoods

1/29/2024 pdw

Paul Weitzel,

Paige G. DuRandt,

Lauren M. Kubat,

Jacob H. Owens, CPA

This environmental protection case turns on whether the veil of a corporation named Ott II should be pierced to get at the assets of its sole shareholder, a corporation called CPC. CPC appointed the directors of Ott II, who were also employees of CPC. Should the court consider that when determining whether CPC controlled Ott II? Should the directors be treated as CPC employees controlling Ott II or merely as directors of Ott II?

Supreme Court of the United States

524 U.S. 51, 141 L. Ed. 2d 43, 118 S. Ct. 1876, 1998 U.S. LEXIS 3733, SCDB 1997-076

No. 97-454

1998-06-08

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