Tax Review Board v. Green

Opinion by

Mr. Justice Musmanno,

Lou Green, first as an individual trader, and then as Lou Green, Inc., conducted an automobile auction business. * He purchased automobiles, had them overhauled and repaired, and then sold them at auction. To learn of and obtain these cars, Green employed per sons known as “buyers”, who would purchase the cars in the name of Green.

After the purchase of any given car, it would be washed, and otherwise cleaned and repaired so as to render it saleable. Much of this repair and reconditioning work was done at Green’s place of business by his own employees; some of it…