Floyd Patterson (the plaintiff), former world heavyweight boxing champion and his manager, C. D'Amato, formed a corporation, Floyd Patterson Company Ltd. to handle all the additional rights related to boxing matches Patterson. The question is whether the corporate form should be respected for tax purposes. "Hide
by Henry B. Reiling Source: Harvard Business School 3 pages. Publication Date: January 1, 1980. Prod. #: 280078-PDF-ENG