Professional associations (i.e., corporations) have been specifically authorized by several state legislatures recently, contrary to the old rule that practice of a learned profession by a corporation is forbidden. Among these states are Connecticut, Illinois, Ohio, Oklahoma, Pennsylvania and Wisconsin. The purpose is to make available to professional men the tax advantages of corporate employee status.
Carmen A. Stavole, Corporate Employee Tax Status for the Professional Man, 11 Clev.-Marshall L. Rev. 176 (1962)