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