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This section contains the nature of the case and procedural background.

P was a professional basketball player. P executed a contract with PMSA granting it the right to his services in professional sports for a limited time. PMSA was obligated to pay P's monthly salary. PMSA then licensed its rights to EST who made the payments to P and remitted 95% of its net revenue to PMSA. P signed a professional basketball contract with the Warriors and assigned all his rights to EST. The Warriors made their compensation payments to EST. P contends that the amounts paid directly to EST for his services as a basketball player were taxable income to EST only and he was not liable for any taxes.

The legal issues presented in this case will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.