I'm surprised at the number of downvotes. I feel like my position is self-evident. In my view, either a corporation is a person under the law, in which case thi

I'm surprised at the number of downvotes. I feel like my position is self-evident. In my view, either a corporation is a person under the law, in which case this is indeed taxing income when it hits a person; or a corporation is not a person and should not be able to assume sacrificial liability for those controlling it. However, I recognize that what may be self-evident to me may not jive with others' perspectives. Would any of the downvoters care to elaborate as to why, in their view, a corporation should be a person for some purposes but not a person for taxation purposes?