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Use of the corporate form by an employee to bill his employer is not determinative

In Kordish v. Innotech Multimedia Corp.[1], to obtain tax advantages including the ability to deduct his expenses, Mr. Kordish formed a single shareholder corporation, Kortech Inc., and with the consent of his employer, Innotech Multimedia Corp. (the “Employer”), provided his services to the latter through this corporate vehicle. He invoiced the Employer for his servicesContinue reading “Use of the corporate form by an employee to bill his employer is not determinative”

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