RANZ v. COMMISSIONER OF INTERNAL REVENUE, 31 T.C. 91 (1958) FRANK STEPHEN RANZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 65184.United States Tax Court. Filed October 17, 1958. Petitioner, a professional engineer and sales representative of machine tool manufacturers in an area including Cincinnati, Ohio, entered into an informal contract with the Rehnberg-Jacobson Manufacturing […]