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
Joseph A. Paxson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Paxson v. Commissioner
Docket No. 109648
United States Tax Court
2 T.C. 819; 1943 U.S. Tax Ct. LEXIS 50;
September 30, 1943, Promulgated
Decision will be entered for the respondent.
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.
Aaron Smith, C. P. A., for the petitioner.
Robert S. Garnett, Esq., for the respondent.
Tyson, Judge. Disney and Kern, JJ., concur only in the result. Black, J., dissents.…
Also in this document: Dissent.
2Cases cited2 opinions
- Rossi v. CommissionerUnited States Board of Tax Appeals · 1940
- Paxson v. CommissionerUnited States Tax Court · 1943