Case | HBS Case Collection | January 1980 (Revised September 2008)

Patterson v. Commissioner

by Henry B. Reiling


Floyd Patterson (Petitioner) the former world heavyweight boxing champion and his manager, C. D'Amato, formed a corporation, Floyd Patterson Enterprises Ltd., to handle all ancillary rights connected with Patterson's boxing matches. The question is whether the corporate form should be respected for tax purposes.

Keywords: Business Ventures; Taxation; Rights; Sports Industry;


Reiling, Henry B. "Patterson v. Commissioner." Harvard Business School Case 280-078, January 1980. (Revised September 2008.)