Paxson v. Commissioner
United States Tax Court
Commissions paid by the American Oil Co. under an agreement with the petitioner for selling gasoline held to be taxable to the petitioner and not to his family corporation.
1Opinion of the Court
OPINION.
Tyson, Jvdge:
The petitioner does not question the respondent’s determination as to the amounts paid as commissions by Amoco. His contention is that the commissions were the income of the Albany Co. and therefore are not taxable to him. The petitioner has not filed a brief, but in his petition alleges that, in making the contract of August 1,1935, he was acting as the agent of the Albany Co. and that all things done in performance of the contract were done by and in behalf of that company.
If the petitioner entered into the contract as the agent for or on behalf of the Albany Co., he…
2Cited by1 opinion
- Paxson v. CommissionerUnited States Tax Court · 1943