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Income Tax Keyed to Graetz
Sargent v. Commissioner
Citation:929 F.2d 1252 (8th Cir. 1991)
Appellants Sargent and Christoff were hockey players with the Minnesota North Stars Hockey Club (“the Club”) who had each formed their own personal service corporation (PSC) to contract with the Club. The PSCs were formed to represent the Appellants and pay them a salary as employees of the PSC. The PSCs also contributed to tax deductible qualified pension plans, using the salary paid by the Club. The Commissioner of Internal Revenue determined that the pension plans were disallowed and taxed the hockey players on the full salary paid to them by the Club.
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