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Try CasePortal for FreeJ. Hodge finds a lower court improperly ruled in favor of a holding company on the tax authority's claims that its executive failed to properly pay income tax. The executive of the holding company argued that he was not subject to income tax after he acquired a securities option. However, the tax authority sufficiently showed in court that the executive is obligated to pay income tax based on his status as an employee. Reversed.
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