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Vanderbilt Law Review

Authors

F. Hodge O'Neal

First Page

1183

Abstract

Only a handful of cases were decided in Tennessee during the survey period which raised questions in the field of business associations.Some of the issues raised in these cases, however, were of considerable interest and importance. ...

Disregarding Corporate Entity in Close Corporation: The close corporation, just as the public issue corporation, is generally viewed as a "legal entity" having in law an existence separate and apart from its shareholders. This means that rights, duties and other legal relations arising out of an incorporated enterprise, irrespective of whether it is widely held or closely held, are usually adjusted as though the corporation is a separate legal person. A corporation's separate legal personality is said not to be lost merely because all of its stock is held by two or three persons, by the members of a single family, or even by a single individual.

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