Document Type
Note
Abstract
Tax-Fogelsong IV: THE SEVENTH CIRCUIT HOLDS THAT A PERSONAL SERVICE CORPORATION AND ITS SOLE SHAREHOLDER/EMPLOYEE DO NOT CONSTITUTE TWO SEPARATE ORGANIZATIONS, TRADES, OR BUSINESSES UNDER SECTION 482 OF THE INTERNAL REVENUE CODE.
Recommended Citation
Timothy L. Whalen,
Fogelsong v. Commissioner, 691 F.2d 848 (7th Cir. 1982),
11 Fla. St. U. L. Rev.
275
(1983)
.
https://ir.law.fsu.edu/lr/vol11/iss1/9