Publications
Publications
- January 1980 (Revised September 2008)
- HBS Case Collection
Patterson v. Commissioner
By: Henry B. Reiling
Abstract
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
Citation
Reiling, Henry B. "Patterson v. Commissioner." Harvard Business School Case 280-078, January 1980. (Revised September 2008.)