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This is because, in Justice Stevens's view, individual shareholders seldom exercise substantial control over corporations because of "the internal authority wielded by boards and managers".
Attorneys general and district attorneys have substantial authority to determine how prosecutors working under them exercise their enormous discretion.
Common tasks and missions are group ones, and the hierarchical authority structure frequently puts leaders in a position to exercise substantial control and influence over subordinates.
(C)When substantial authority determined.
It found only "substantial authority" for six of the components.
Because the substantial authority standard is an objective standard, the taxpayer's belief that there is substantial authority for the tax treatment of an item is not relevant in determining whether there is substantial authority for that treatment.
There may be substantial authority for the tax treatment of an item despite the absence of certain types of authority.
This means that smaller parties like the EFF may exercise substantial political power.
The city councils, on the other hand, exercise substantial political leverage, especially in the capital, Tehran.
All authorities relevant to the tax treatment of an item, including the authorities contrary to the treatment, are taken into account in determining whether substantial authority exists.
There may be substantial authority for more than one position with respect to the same item.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com