Frederick H. Foglesong, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc. v. Commissioner of Internal Revenue

CUDAHY, Circuit Judge.

This is an appeal from a decision of the United States Tax Court, 35 T.C.M. 1309 (1976), determining that the bulk of the commission income of a personal service corporation, Frederick H. Foglesong Co., Inc. (the “Corporation”), set up by a steel tubing sales representative, Frederick H. Foglesong (the “taxpayer”),1 was taxable to the taxpayer and not to the Corporation. The Tax Court for various reasons, which will appear, chose essentially to disregard the corporate form and, under Section 61 of the Internal Revenue Code2 and the assign*866ment of income doctrine of Lucas…