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FOGLESONG v. C. I. R.

Nos. 79-1749, 79-1750.

621 F.2d 865 (1980)

Frederick H. FOGLESONG, Elizabeth C. Foglesong, and Frederick H. Foglesong Co., Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 29, 1980.

Attorney(s) appearing for the Case

James J. Shrager, Newark, N.J., for petitioners-appellants.

Michael J. Roach, Tax Div., Dept. of Justice, Washington. D.C., for respondent-appellee.

Before TONE, WOOD and CUDAHY, Circuit Judges.

CUDAHY, Circuit Judge.

This is an appeal from a decision of the United States Tax Court, 35 T.C.M. 1309 (1976), determining that the bulk of the commission income of a personal service corporation, Frederick H. Foglesong Co., Inc. (the "Corporation"), set up by a steel tubing sales representative, Frederick H. Foglesong (the "taxpayer"),1 was taxable to the taxpayer and not to the Corporation. The Tax Court for various reasons, which will...

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